The tariff classification of a musical LED decoration from China.
Issued July 2, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted sample, identified as a Musical LED Christmas Tree, item number 9033789, consists of a battery powered, clear plastic musical tree with color changing LED lights. The tree is affixed to a circular base, and measures approximately 11-1/2 inches in height and 8 inches at its widest width. The tree is decorated with simulated snow and a five pointed star tree topper. The item has a slide-switch on the underside of the base that when turned to the on position causes the tree to change colors and play “We Wish You a Merry Christmas”, “Deck the Halls” and “Carol of the Bells”. The Musical LED Christmas Tree will only be marketed and sold for Christmas.
CBP rationale
The applicable subheading for item number 9033789 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
N254125 July 2, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a musical LED decoration from China. Dear Ms. Aldinger: In your letter dated May 30, 2014, you requested a tariff classification ruling. The submitted sample, identified as a Musical LED Christmas Tree, item number 9033789, consists of a battery powered, clear plastic musical tree with color changing LED lights. The tree is affixed to a circular base, and measures approximately 11-1/2 inches in height and 8 inches at its widest width. The tree is decorated with simulated snow and a five pointed star tree topper. The item has a slide-switch on the underside of the base that when turned to the on position causes the tree to change colors and play “We Wish You a Merry Christmas”, “Deck the Halls” and “Carol of the Bells”. The Musical LED Christmas Tree will only be marketed and sold for Christmas. The applicable subheading for item number 9033789 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division
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