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The tariff classification of artificial Christmas trees from China.
Issued February 21, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N302865 (February 21, 2019)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs and detailed descriptions for two artificial Christmas trees. The first item, model number 9043390, is identified as a “6 FT Pre-Lit Flocking Christmas Tree with Metal Stand.” The tree measures approximately six feet in height x three feet in width, and is imported as one unit with lights and stand, fully assembled for use. The tree is comprised of artificial branches and artificial needles made of polyvinyl chloride, with 150 lights interspersed throughout the needles. The “6 FT Pre-Lit Flocking Christmas Tree with Metal Stand” is for indoor use only, and will be marketed and sold exclusively for Christmas. The second item, model number 9043397, is identified as a “4 FT Noble Fir Wrapped Artificial Christmas Tree with Plastic Stand.” The tree measures approximately four feet in height x two feet, five inches in width. It is imported as one unit with stand, fully assembled for use. The tree is comprised of artificial branches and artificial needles made of polyvinyl chloride. The “4 FT Noble Fir Wrapped Artificial Christmas Tree with Plastic Stand” is for indoor use only, and will be marketed and sold exclusively for Christmas.
CBP rationale
The applicable subheading for model numbers 9043390 and 9043397 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
N302865 February 21, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Michael R. Carr Genesis World 937 Shell Lane Lancaster TX 75146 RE: The tariff classification of artificial Christmas trees from China. Dear Mr. Carr: In your letter dated February 6, 2019, on behalf of Excite USA, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for two artificial Christmas trees. The first item, model number 9043390, is identified as a “6 FT Pre-Lit Flocking Christmas Tree with Metal Stand.” The tree measures approximately six feet in height x three feet in width, and is imported as one unit with lights and stand, fully assembled for use. The tree is comprised of artificial branches and artificial needles made of polyvinyl chloride, with 150 lights interspersed throughout the needles. The “6 FT Pre-Lit Flocking Christmas Tree with Metal Stand” is for indoor use only, and will be marketed and sold exclusively for Christmas. The second item, model number 9043397, is identified as a “4 FT Noble Fir Wrapped Artificial Christmas Tree with Plastic Stand.” The tree measures approximately four feet in height x two feet, five inches in width. It is imported as one unit with stand, fully assembled for use. The tree is comprised of artificial branches and artificial needles made of polyvinyl chloride. The “4 FT Noble Fir Wrapped Artificial Christmas Tree with Plastic Stand” is for indoor use only, and will be marketed and sold exclusively for Christmas. The applicable subheading for model numbers 9043390 and 9043397 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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