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The tariff classification of artificial pine garland from China.
Issued March 23, 2018 by U.S. Customs and Border Protection.
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Copies to clipboardN2 N295210 (March 23, 2018)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a photograph and a detailed description of item number GARUL14X9E, which consists of an artificial pine garland that measures approximately 9’ in length and 14” in width, and features 280 tips. You submitted a photograph and a detailed description of item number GARUL18X9, which consists of an artificial pine garland that measures approximately 9’ in length and approximately 18” in width, and features 320 tips. You submitted a photograph and a detailed description of item number 82-102-249, which consists of an artificial pine garland that measures approximately 9’ in length and approximately 24” in width, and features 350 tips. Examination of your website indicates that the artificial pine garland will be marketed and sold exclusively as a holiday decoration for Christmas. Although your company is referenced as “Christmas Light and Supply,” none of these artificial garlands feature lights or illuminate.
CBP rationale
The applicable subheading for item numbers GARUL14X9E, GARUL18X9 and 82-102-249 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
N295210 March 23, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Sidney Follick II American Christmas Light and Supply 2301 Crown Ct. Irving, TX 75038 RE: The tariff classification of artificial pine garland from China. Dear Mr. Follick II: In your letter dated March 14, 2018, you requested a tariff classification ruling. You submitted a photograph and a detailed description of item number GARUL14X9E, which consists of an artificial pine garland that measures approximately 9’ in length and 14” in width, and features 280 tips. You submitted a photograph and a detailed description of item number GARUL18X9, which consists of an artificial pine garland that measures approximately 9’ in length and approximately 18” in width, and features 320 tips. You submitted a photograph and a detailed description of item number 82-102-249, which consists of an artificial pine garland that measures approximately 9’ in length and approximately 24” in width, and features 350 tips. Examination of your website indicates that the artificial pine garland will be marketed and sold exclusively as a holiday decoration for Christmas. Although your company is referenced as “Christmas Light and Supply,” none of these artificial garlands feature lights or illuminate. The applicable subheading for item numbers GARUL14X9E, GARUL18X9 and 82-102-249 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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