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The tariff classification of an Artificial Christmas 2.5’ Classic Window Swag from China.
Issued December 17, 2012 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N236061 (December 17, 2012)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a sample and descriptive information regarding an Artificial Christmas 2.5’ Classic Window Swag identified as item number 49976. The article is a retail-ready swag that measures approximately 10-1/2” at its widest width x 2-1/2 feet in length, with a hanging ribbon attached to the back of the swag. The swag is comprised primarily of artificial evergreen branches and artificial pine needle leaves made of polyvinyl chloride that are decorated with pine cones and artificial red berries that are stated to be holly berries. Interspersed among the pine needles are mini bulbs that are attached to a power cord. When the power cord is plugged in, the swag is illuminated. The Artificial Christmas 2.5’ Classic Window Swag is advertised, marketed, and sold purely as a decorative swag for the Christmas season. Although you suggest classification as an electric garland under tariff heading 9405, HTSUS, the subject merchandise is not an electric garland but a decorative swag.
CBP rationale
The applicable subheading for the Artificial Christmas 2.5’ Classic Window Swag will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.
Full text
N236061 December 17, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60161 RE: The tariff classification of an Artificial Christmas 2.5’ Classic Window Swag from China. Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of Cinmar LLC dba Frontgate & Grandinroad, you requested a tariff classification ruling. You submitted a sample and descriptive information regarding an Artificial Christmas 2.5’ Classic Window Swag identified as item number 49976. The article is a retail-ready swag that measures approximately 10-1/2” at its widest width x 2-1/2 feet in length, with a hanging ribbon attached to the back of the swag. The swag is comprised primarily of artificial evergreen branches and artificial pine needle leaves made of polyvinyl chloride that are decorated with pine cones and artificial red berries that are stated to be holly berries. Interspersed among the pine needles are mini bulbs that are attached to a power cord. When the power cord is plugged in, the swag is illuminated. The Artificial Christmas 2.5’ Classic Window Swag is advertised, marketed, and sold purely as a decorative swag for the Christmas season. Although you suggest classification as an electric garland under tariff heading 9405, HTSUS, the subject merchandise is not an electric garland but a decorative swag. The applicable subheading for the Artificial Christmas 2.5’ Classic Window Swag will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at (646) 733-3026. Sincerely, Thomas J. Russo Director National Commodity Specialist Division
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