The tariff classification of an artificial tree from China.

N245955 September 12, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Toni Dembski-Brandl Target Corporation 1000 Nicollet Mall TPS 3155 Minneapolis, MN 55403 RE: The tariff classification of an artificial tree from China. Dear Ms. Dembski-Brandl: In your letter dated September 4, 2013, you requested a tariff classification ruling. You submitted photographs of a “Tinsel, Collapsible Christmas Tree”, which will be imported in assorted colors: red (item 051-20-0154), green (item 051-20-0155), silver (item 051-20-0156), blue (item 051-20-0157), white (item 051-20-0158) and multi-color (item 051-20-0159). The artificial tree is made of PVC tinsel resembling pine needles and has simulated ball ornaments permanently attached. The tinsel shapes are attached to a wire coil that when pulled up and attached to the center pole forms the tree shape. The design of the tree allows it to be compressed (“collapsed”) for storage for re-use the following Christmas. The tree measures approximately five feet in height x twelve inches at its widest diameter, and is imported with a four footed plastic stand. You state that the “Tinsel, Collapsible Christmas Tree” will be sold exclusively in the holiday section of Target stores for Christmas, and removed from in-store sale shortly after Christmas. The applicable subheading for items 051-20-0154, 051-20-0155, 051-20-0156, 051-20-0157, 051-20-0158 and 051-20-0159 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, Myles B. Harmon Acting Director National Commodity Specialist Division