The tariff classification of an LED leafless tree from China

N256761 September 17, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Mr. Brian G. Pearce CVS Pharmacy One CVS Drive Mailcode 1049 Woonsocket, RI 02895 RE: The tariff classification of an LED leafless tree from China Dear Mr. Pearce: In your letter dated August 18, 2014, you requested a tariff classification ruling. The submitted sample is described as the “LED Snow Covered Tree Branch,” SKU number 969145. The item is a leafless tree that measures 5 feet (1.52 meters) in height. The leafless tree features 75 miniature white LED lamps (bulbs) that are powered by a two-prong plug wire. The tree trunk and the branches are constructed of steel and welded together. A Polypropylene tape is wrapped onto the branches and the trunk and then soaked in white latex (Acetate Ethylene) to give them the bark effect, while remaining pliable. Spray glue (Acetate Ethylene) is applied onto the branches and the trunk, and then a white material (Polystyrene) is sprayed randomly on top of the Acetate Ethylene glue to achieve a snow-covered effect. The tree branch is packaged together with a steel trunk measuring 20 inches long, and a base measuring 8 inches square. The steel trunk is intended to be threaded into the base and the tree branch will be inserted into the steel trunk. The item is made with a collapsible construction for easy assembly and storage. The leafless tree is recommended for indoor and outdoor use. The sample will be returned to you as requested. The applicable subheading for the “LED Snow Covered Tree Branch,” SKU number 969145, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other than of brass." The rate of duty will be 6 percent ad valorem. 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division