The tariff classification of an artificial pine garland and an artificial pine swag from China.

N273835 April 7, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Daniel A. Hall Warehouse Craft Supplies, Inc. 1028 W. Central Ave. Toledo, OH 43610 RE: The tariff classification of an artificial pine garland and an artificial pine swag from China. Dear Mr. Hall, In your letter dated February 23, 2016, but received on March 11, 2016, you requested a tariff classification ruling. You submitted a sample of item number 10672, an artificial green pine swag that measures approximately 24 inches in length and has 37 tips. Examination of your website indicates that the artificial green pine swag is sold as a holiday decoration for Christmas. You submitted a sample of item number X7970, an artificial green pine garland that measures approximately nine feet in length, and has 200 four inch tips. Examination of your website indicates that the artificial green pine garland is sold as a holiday decoration for Christmas. The applicable subheading for item numbers 10672 and X7970 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/. We are unable to issue a ruling on item number 22395B, an artificial blue pine pick, as a similar classification issue is before Customs and Border Protection Headquarters. When the issue is resolved, you may resubmit your ruling request. 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, Deborah C. Marinucci Acting Director National Commodity Specialist Division