CBP Ruling N304639 — The tariff classification of a tree skirt from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample and a photograph for CVS item number 347651, Poinsettia Tree Skirt. The item is a circular tree skirt that measures approximately 48” in diameter. It is used to wrap around the trunk of a Christmas tree to decorate the base of the tree. The tree skirt is 80% polyester and 20% cotton by weight. It is decorated with an embroidered large red poinsettia with three gem-like buds, embroidered green foliage with red berries, and sewn-on holly leaves. It has a 4” red border and a hole in the center that measures approximately 4” in diameter. There is a slit extending from the hole to the outer edge of the skirt. This allows the tree skirt to be fitted around the trunk of the Christmas tree, where it is held firmly in place by hook and loop closures. The Poinsettia Tree Skirt is marketed only as a decoration for Christmas.

CBP rationale

The applicable subheading for CVS item number 347651 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

N304639 June 12, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a tree skirt from China. Dear Mr. Kenny: In your letter dated June 4, 2019, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted a sample and a photograph for CVS item number 347651, Poinsettia Tree Skirt. The item is a circular tree skirt that measures approximately 48” in diameter. It is used to wrap around the trunk of a Christmas tree to decorate the base of the tree. The tree skirt is 80% polyester and 20% cotton by weight. It is decorated with an embroidered large red poinsettia with three gem-like buds, embroidered green foliage with red berries, and sewn-on holly leaves. It has a 4” red border and a hole in the center that measures approximately 4” in diameter. There is a slit extending from the hole to the outer edge of the skirt. This allows the tree skirt to be fitted around the trunk of the Christmas tree, where it is held firmly in place by hook and loop closures. The Poinsettia Tree Skirt is marketed only as a decoration for Christmas. The applicable subheading for CVS item number 347651 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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