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N297951 N2 Ruling Active

The tariff classification of a swag from China.

Issued June 25, 2018 by U.S. Customs and Border Protection.

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N2 N297951 (June 25, 2018)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a sample of a Lighted Holiday Swag, QVC item number H217291. The article is a retail-ready swag in the shape of a teardrop that measures approximately 30” in length x 15” at its widest width, and is constructed of artificial plastic evergreen foliage that completely covers its rattan backing. Affixed to the foliage are large gold-painted artificial pinecones, artificial pomegranates and gold-painted berry clusters. Also attached to the foliage is a battery box that when turned to the on position illuminates wire filaments woven throughout the foliage. The Lighted Holiday Swag has an attached loop for hanging, and is advertised, marketed and sold only as a decoration for Christmas.

CBP rationale

The applicable subheading for QVC item number H217291will 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

N297951 June 25, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Krisanne Fischer C/O Bernadette Placido - Mail Code 232 Customs Compliance QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a swag from China. Dear Ms. Fischer: In your letter dated June 8, 2018, you requested a tariff classification ruling. You submitted a sample of a Lighted Holiday Swag, QVC item number H217291. The article is a retail-ready swag in the shape of a teardrop that measures approximately 30” in length x 15” at its widest width, and is constructed of artificial plastic evergreen foliage that completely covers its rattan backing. Affixed to the foliage are large gold-painted artificial pinecones, artificial pomegranates and gold-painted berry clusters. Also attached to the foliage is a battery box that when turned to the on position illuminates wire filaments woven throughout the foliage. The Lighted Holiday Swag has an attached loop for hanging, and is advertised, marketed and sold only as a decoration for Christmas. The applicable subheading for QVC item number H217291will 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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