CBP Ruling N286860 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

The submitted sample, identified as Truck with Tree, Walgreens Item Code (WIC) 988131, consists of a pickup truck decoration with an evergreen tree carried in its cargo bed. The grille of the truck is decorated with a wreath of holly leaves and holly berries. The artificial evergreen tree is composed of PVC evergreen “boughs” attached to a wire core and strung with an LED light string. When a slide-switch on the underside of the decoration is activated, the lights on the evergreen are illuminated. Although the item is referred to as a truck, it is purely a decoration and does not function as a toy. The Truck with Tree will be marketed and sold only for the Christmas holiday.

CBP rationale

The applicable subheading for Walgreens Item Code (WIC) 988131 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

N286860 June 5, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lauren Johnson Walgreen Co. 304 Wilmot Road, MS 3163 Deerfield, IL 60015 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Johnson: In your letter dated May 26, 2017, you requested a tariff classification ruling. The submitted sample, identified as Truck with Tree, Walgreens Item Code (WIC) 988131, consists of a pickup truck decoration with an evergreen tree carried in its cargo bed. The grille of the truck is decorated with a wreath of holly leaves and holly berries. The artificial evergreen tree is composed of PVC evergreen “boughs” attached to a wire core and strung with an LED light string. When a slide-switch on the underside of the decoration is activated, the lights on the evergreen are illuminated. Although the item is referred to as a truck, it is purely a decoration and does not function as a toy. The Truck with Tree will be marketed and sold only for the Christmas holiday. The applicable subheading for Walgreens Item Code (WIC) 988131 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

View original on CBP CROSS →