CBP Ruling N319108 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and a detailed description of an article identified as item number 29058201, “24 Inch Xmas Assorted PVC Trees,” which consists of an assortment of two styles of artificial evergreen trees. The tabletop trees measure approximately 24” in height and are suitable for small spaces. The items are composed mainly of polyvinyl chloride (PVC). The trees are attached to a PVC plastic base designed to look like a wooden crate. Both styles are advertised and marketed exclusively as a decoration for Christmas bearing the retailer’s holiday hangtag. The first style described as the 24 Inch Xmas PVC Flocked Tree, features artificial “snow” flocking coating the needles and branches. The second style described as the 24 Inch Xmas PVC Tree, is the same as the first style except without the artificial “snow” flocking.

CBP rationale

The applicable subheading for the two styles 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

N319108 May 6, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Kit Liu Skyline (Far East) Co., Ltd. Unit E4, 6th Floor, Kaiser Estate Phase 1 Kowloon, Hong Kong China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Liu: In your letter dated April 29, 2021, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an article identified as item number 29058201, “24 Inch Xmas Assorted PVC Trees,” which consists of an assortment of two styles of artificial evergreen trees. The tabletop trees measure approximately 24” in height and are suitable for small spaces. The items are composed mainly of polyvinyl chloride (PVC). The trees are attached to a PVC plastic base designed to look like a wooden crate. Both styles are advertised and marketed exclusively as a decoration for Christmas bearing the retailer’s holiday hangtag. The first style described as the 24 Inch Xmas PVC Flocked Tree, features artificial “snow” flocking coating the needles and branches. The second style described as the 24 Inch Xmas PVC Tree, is the same as the first style except without the artificial “snow” flocking. The applicable subheading for the two styles 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 the World Wide Web at https://hts.usitc.gov/current. With regard to your request for a tariff classification ruling for the third style, described as 24 Inch Xmas PVC Tree w/Berries, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters. The above referenced file is administratively closed. 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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