N287411 N2 Ruling Active

The tariff classification of a Christmas centerpiece from China.

Issued June 22, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of item # 1456731, identified as the Magnolia Christmas Centerpiece, consisting of a table top Christmas centerpiece composed primarily of artificial evergreen branches and pine needles, along with artificial pine cones, artificial twigs covered with glitter, plastic berry clusters, and man-made textile magnolia flowers. The centerpiece measures approximately 21” in height x 16” in width, with a 4” in diameter silver base. The Magnolia Christmas Centerpiece will feature a “Holiday Centerpiece” hangtag, and only be marketed and sold for Christmas.

CBP rationale

The applicable subheading for Costco item # 1456731 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

N287411 June 22, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Greg Grasher Jr. Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Christmas centerpiece from China. Dear Mr. Grasher: In your letter dated June16, 2017, you requested a tariff classification ruling. You submitted photographs and a detailed description of item # 1456731, identified as the Magnolia Christmas Centerpiece, consisting of a table top Christmas centerpiece composed primarily of artificial evergreen branches and pine needles, along with artificial pine cones, artificial twigs covered with glitter, plastic berry clusters, and man-made textile magnolia flowers. The centerpiece measures approximately 21” in height x 16” in width, with a 4” in diameter silver base. The Magnolia Christmas Centerpiece will feature a “Holiday Centerpiece” hangtag, and only be marketed and sold for Christmas. The applicable subheading for Costco item # 1456731 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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