The tariff classification of 18” artificial Christmas trees from China.

N268807 October 5, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Daniel Zupko JAS Forwarding 3101 Yorkmont Road Charlotte, NC 28208 RE: The tariff classification of 18” artificial Christmas trees from China. Dear Mr. Zupko: In your letter dated September 15, 2015, on behalf of New Pioneer Industrial Limited, you requested a tariff classification ruling. You submitted photographs of two styles of artificial Christmas trees. The first style, item number 710-07528532-0, Natural Noel Tree with Burlap Poinsettia, consists of an artificial Christmas tree constructed of PVC pine branches that are decorated with artificial glittered poinsettia, pinecones, glittered berries, ribbon, and battery operated LED lights. The tree measures approximately 18” in height and has a silver flower pot base made of paper pulp. Although referred to as a “natural” tree, the tree is artificial. It will only be advertised, marketed and sold for Christmas as a Christmas tree, and will have a Christmas hangtag. The second style, item number 710-07528535-3, Traditional Red Green Poinsettia Tree, consists of an artificial Christmas tree constructed of PVC pine branches that are decorated with artificial poinsettia, pinecones, red berries, plaid ribbon, and battery operated LED lights. The tree measures approximately 18” in height and has a gold flower pot base made of paper pulp. It will only be advertised, marketed and sold for Christmas as a Christmas tree, and will have a Christmas hangtag. The applicable subheading for item numbers 710-07528532-0 and 710-07528535-3 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