N305625 N3 Ruling Active

The tariff classification of a “Glitter Wreath” from China.

Issued August 20, 2019 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a sample of item # ASM-JXXM268, “Glitter Wreath,” which is an artificial wreath constructed of plastic evergreen branches on its front and a grapevine base. The plastic evergreen branches completely cover the base, and predominate in bulk, value and visual appeal. The wreath measures approximately 21” in diameter and is dusted with gold glitter. The Glitter Wreath will be advertised, marketed and sold exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for item # ASM-JXXM268 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

N305625 August 20, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Nancy Zhang Creative Design, Ltd. Longjiang Village Dalingshan Town, Dongguan 523820 China RE: The tariff classification of a “Glitter Wreath” from China. Dear Ms. Zhang: In your letter dated August 5, 2019, you requested a tariff classification ruling. You submitted a sample of item # ASM-JXXM268, “Glitter Wreath,” which is an artificial wreath constructed of plastic evergreen branches on its front and a grapevine base. The plastic evergreen branches completely cover the base, and predominate in bulk, value and visual appeal. The wreath measures approximately 21” in diameter and is dusted with gold glitter. The Glitter Wreath will be advertised, marketed and sold exclusively as a decoration for Christmas. The applicable subheading for item # ASM-JXXM268 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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