The tariff classification of wreaths from China.

N256409 September 16, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Norma Jeffries Russell A. Farrow (U.S.) Inc. 1960 East Grand Ave., #100 El Segundo, CA 90245 RE: The tariff classification of wreaths from China. Dear Ms. Jeffries: In your letter dated July 31, 2014, on behalf of Allstate Floral Inc., you requested a tariff classification ruling. The first sample submitted, identified as the Green Pine Lighted Wreath (no item #), consists of a circular artificial wreath that measures approximately 20 inches in diameter. The wreath is constructed of short lengths of PVC plastic that simulate pine needle leaves tied to a circular wire metal frame with wire twist ties. The wreath has attached lights that can be illuminated by plugging an attached power cord into an electric outlet. The Green Pine Lighted Wreath will be marketed and sold exclusively as a decoration for the home only during the Christmas holiday season. The second sample submitted, identified as the Silver Metallic Pine Tinsel Wreath (item #), consists of a circular artificial wreath that measures approximately 18 inches in diameter. The wreath is constructed of short lengths of metalized silver PVC plastic that simulate pine needle leaves which are tied to a circular wire metal frame with twist ties. The Silver Metallic Pine Tinsel Wreath has an attached “Christmas Collection” hangtag, and will be marketed and sold exclusively as a decoration for the home only during the Christmas holiday season. The applicable subheading for the Green Pine Lighted Wreath and the Silver Metallic Pine Tinsel Wreath 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