The tariff classification of artificial Christmas trees from China.

N260524 January 28, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Kay Morrell JCPenney Purchasing Corporation 6501 Legacy Drive Mailstop 2216 Plano, TX 75024 RE: The tariff classification of artificial Christmas trees from China. Dear Ms. Morrell: In your letter dated December 31, 2014, you requested a tariff classification ruling. You submitted photographs and descriptive information for three artificial Christmas trees. The first item, identified as Style A, consists of an artificial Christmas tree constructed of green plastic strips glued to plastic branches that simulates evergreen leaves, and is set in a plastic base. The tree measures approximately 28” in height and is decorated with fiber-optic halogen lighting that can be activated by plugging the accompanying UL adapter into an electrical outlet. The second item, identified as Style B, consists of an artificial Christmas tree constructed of green plastic strips glued to plastic branches that simulates evergreen leaves, and is set in a plastic base. The tree measures approximately 28” in height, and is decorated with permanently attached artificial poinsettias and holly leaves with berries. The third item, identified as Style C, consists of an artificial Christmas tree constructed of pink plastic strips glued to plastic branches that simulates a fir tree, and is set in a plastic base. The tree measures approximately 28” in height and is decorated with fiber-optic halogen lighting that can be activated by plugging the accompanying UL adapter into an electrical outlet. You state that all three artificial Christmas trees will be advertised, marketed and sold on a limited basis exclusively as decorations for Christmas only. The applicable subheading for the artificial Christmas trees 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