The tariff classification of Christmas tree ornaments from China.

N303139 March 1, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lisa Murrin Expeditors Tradewin LLC 3 Technology Drive Peabody, MA 01960 RE: The tariff classification of Christmas tree ornaments from China. Dear Ms. Murrin: In your letter dated February 21, 2019, on behalf of LTD Companies, Inc., you requested a tariff classification ruling. You submitted photographs, marketing material, a product fact sheet and detailed descriptions for “polyresin oval and circle plain white Christmas ornaments” intended for hanging on a Christmas tree. The ornaments are made of 50% resin and 50% calcium carbonate. The white oval and round ornaments, identified as parts 15H87C, 15F41C, and 15F42C, measure 6.5 inches x 4.5 inches x 0.2 inches, 5.3 inches x 3.55 inches x 0.2mm, and 3.72 inches in diameter x 0.2mm, respectively. They each have a pre-drilled hole at the top for the sole purpose of hanging the ornament on a Christmas tree. There is a decal on the back of each ornament identifying it as a Christmas ornament, and each ornament will be personalized after importation. You propose tariff classification as Christmas tree ornaments under 9505.10.2500, HTSUS, for two importation scenarios. The first scenario would have the ornament imported without a precut ribbon or string to be used for hanging the ornament on a tree. A tree ribbon would be added after importation into the United States. The second scenario would have the ornament imported with an equal number of unattached precut ribbons or strings to be used for hanging the ornament on a tree. We concur with your proposed tariff classification. GRI 2(a) states that “Any reference in a heading to an article shall be taken to include a reference to that article incomplete or unfinished, provided that, as entered, the incomplete or unfinished article has the essential character of the complete or finished article. It shall also include a reference to that article complete or finished (or falling to be classified as complete or finished by virtue of this rule), entered unassembled or disassembled.” In both scenarios, as entered, we find that the general physical characteristics of the articles are sufficient to classify them as finished articles, as the incomplete or unfinished Christmas tree ornaments have the essential character of the finished Christmas tree ornaments. That is, they will be imported with predrilled holes for hanging, are not too heavy or big to hang on a Christmas tree, and are marketed and sold only as hanging Christmas tree ornaments. They serve no other purpose. The applicable subheading for parts 15H87C, 15F41C, and 15F42C will be 9505.10.2500, 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 the 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 this ruling, please contact National Import Specialist Wayne Kessler at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division