N314321 N3 Ruling Active

The tariff classification of a Retro Lighted Tabletop Christmas Tree from China.

Issued September 4, 2020 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as style number 173334, Retro Lighted Tabletop Christmas Tree, which consists of a battery powered, ceramic article depicting a Christmas tree on a circular base, adorned with colored plastic “Christmas lights” and a star on top. When powered on by the slide switch located underneath the base, the LED light in the interior of the item, illuminates the colorful “bulbs” on the ends of the branches and the yellow star on top. The item measures approximately 10” in height by 6” in diameter. The Retro Lighted Tabletop Christmas Tree is advertised and marketed exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for style number 173334, Retro Lighted Tabletop Christmas Tree, 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

N314321 September 4, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 Republic of Singapore RE: The tariff classification of a Retro Lighted Tabletop Christmas Tree from China. Dear Mr. Richard: In your letter dated August 31, 2020, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as style number 173334, Retro Lighted Tabletop Christmas Tree, which consists of a battery powered, ceramic article depicting a Christmas tree on a circular base, adorned with colored plastic “Christmas lights” and a star on top. When powered on by the slide switch located underneath the base, the LED light in the interior of the item, illuminates the colorful “bulbs” on the ends of the branches and the yellow star on top. The item measures approximately 10” in height by 6” in diameter. The Retro Lighted Tabletop Christmas Tree is advertised and marketed exclusively as a decoration for Christmas. The applicable subheading for style number 173334, Retro Lighted Tabletop Christmas Tree, 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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