N281672 N2 Ruling Active

The tariff classification of Christmas wreaths from China.

Issued December 16, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and detailed description of item number 7342-17703, 17” Animated Singing Cardinals on Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 17” in diameter and is decorated with holly leaves, red berries and pine cones, with some LED bulbs woven into the greenery. The artificial evergreen foliage and pine cones have a whitened “frosted” appearance to depict frost on the wreath. The wreath also features two plastic cardinals with animated turning head, wings and tail. When activated, the LED lighting illuminates the wreath while the animated birds move about as if alive and twittering bird sounds play. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of item number 7342-17704, 17” Animated Singing Cardinals on Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 17” in diameter and is decorated with holly leaves, red berries and pine cones with some LED bulbs woven into the greenery. The artificial evergreen foliage and pine cones have a whitened “frosted” appearance to depict frost on the wreath. The wreath also features two plastic cardinals with animated turning head, wings and tail. When activated, the LED lighting illuminates the wreath while the animated birds move about as if alive and bird sounds play. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of item number 7342-18545, 18” Decorated Stag Bust on Woodland Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 18” in diameter and is decorated with a variety of silver ball ornaments, a white stag head at the center, pine cones with some LED

CBP rationale

The applicable subheading for item numbers 7342-17703, 7342-17704 and 7342-18545 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.

Full text

N281672 December 16, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandi Long Pan Asian Creations Limited Unit 713, 7F, Tower 1 Harbour Centre 1 Hok Cheung St., Hunghom Hong Kong, China RE: The tariff classification of Christmas wreaths from China. Dear Ms. Long: In your letter dated November 23, 2016, you requested a tariff classification ruling. You submitted a photograph and detailed description of item number 7342-17703, 17” Animated Singing Cardinals on Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 17” in diameter and is decorated with holly leaves, red berries and pine cones, with some LED bulbs woven into the greenery. The artificial evergreen foliage and pine cones have a whitened “frosted” appearance to depict frost on the wreath. The wreath also features two plastic cardinals with animated turning head, wings and tail. When activated, the LED lighting illuminates the wreath while the animated birds move about as if alive and twittering bird sounds play. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of item number 7342-17704, 17” Animated Singing Cardinals on Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 17” in diameter and is decorated with holly leaves, red berries and pine cones with some LED bulbs woven into the greenery. The artificial evergreen foliage and pine cones have a whitened “frosted” appearance to depict frost on the wreath. The wreath also features two plastic cardinals with animated turning head, wings and tail. When activated, the LED lighting illuminates the wreath while the animated birds move about as if alive and bird sounds play. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of item number 7342-18545, 18” Decorated Stag Bust on Woodland Frosted Greenery Wreath with LED Light and Sound Effects. The plastic, battery powered, LED light-up, wall hanging evergreen wreath measures approximately 18” in diameter and is decorated with a variety of silver ball ornaments, a white stag head at the center, pine cones with some LED bulbs woven into the greenery. The artificial evergreen foliage and pine cones have a whitened “frosted” appearance to depict frost on the wreath. When activated, the LED lighting illuminates the wreath while sound effects play. This item will be marketed and sold only for the Christmas holiday. The applicable subheading for item numbers 7342-17703, 7342-17704 and 7342-18545 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division

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