The tariff classification of a Christmas tree from China.

N301752 November 21, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Rachel Zhang Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a Christmas tree from China. Dear Ms. Zhang: In your letter dated November 13, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for item number 9246-36516, 36” Blow Mold Tree with Ornaments LED Lit from Within, which consists of a simulated evergreen tree made of plastic that measures approximately 36” in height. The tree is decorated with ball ornaments and simulated snow, and has internal LED lighting. A slide-switch is located on the underside of tree’s base. When moved to the on position, the LEDs illuminate the tree. The 36” Blow Mold Tree with Ornaments LED Lit from Within is advertised, marketed and sold exclusively as a decoration for Christmas. The applicable subheading for item number 9246-36516 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