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The tariff classification of a Christmas tree stand from China.
Issued June 25, 2019 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N304675 (June 25, 2019)
Tariff classification
HTS codes: 3924.90.5650
Headings: 3924
Product description
You submitted a photograph and detailed description of an item identified as a Christmas tree stand, item number 217001. The circular plastic stand has a reservoir in the center capable of holding nine gallons of water. The stand also features four raised plastic turrets, each has an aperture holding a small section of steel tubing with plastic end caps that are tightened around the trunk of the tree and locked in place with a plastic locking mechanism. The stand measures approximately 23 inches in diameter and 18 inches in height and is said to be able to hold up to a 7 foot tree.
CBP rationale
nine gallons of water. The stand also features four raised plastic turrets, each has an aperture holding a small section of steel tubing with plastic end caps that are tightened around the trunk of the tree and locked in place with a plastic locking mechanism. The stand measures approximately 23 inches in diameter and 18 inches in height and is said to be able to hold up to a 7 foot tree. The applicable subheading for the Christmas tree stand, item number 217001 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.” The rate of duty will be 3.4 percent ad valorem. 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. Your inquiry does not provide enough information for us to give a classification ruling on bird feeders, item numbers LF919 and LF906. Your request for a classification ruling should include a sample of each item and a complete breakdown by weight, value and percentage of each component material that makes up these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.
Full text
N304675 June 25, 2019 CLA-2-39:OT:RR:NC:N4:422 CATEGORY: Classification TARIFF NO.: 3924.90.5650 Mr. Manson Zhang Sincere Greenworld Corporation Rm. 208, No.37, Lane 2049, Pujin Road Shanghai 201114 China RE: The tariff classification of a Christmas tree stand from China. Dear Mr. Zhang: In your letter dated June 6, 2019, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as a Christmas tree stand, item number 217001. The circular plastic stand has a reservoir in the center capable of holding nine gallons of water. The stand also features four raised plastic turrets, each has an aperture holding a small section of steel tubing with plastic end caps that are tightened around the trunk of the tree and locked in place with a plastic locking mechanism. The stand measures approximately 23 inches in diameter and 18 inches in height and is said to be able to hold up to a 7 foot tree. The applicable subheading for the Christmas tree stand, item number 217001 will be 3924.90.5650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “…other household articles and hygienic or toilet articles, of plastics: other: other…other.” The rate of duty will be 3.4 percent ad valorem. 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. Your inquiry does not provide enough information for us to give a classification ruling on bird feeders, item numbers LF919 and LF906. Your request for a classification ruling should include a sample of each item and a complete breakdown by weight, value and percentage of each component material that makes up these items. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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