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N330200 N3 Ruling Active

The tariff classification of a Christmas decoration from China.

Issued January 13, 2023 by U.S. Customs and Border Protection.

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N3 N330200 (January 13, 2023)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as the Christmas Lighted Decorated Wreath, item number 09-2227, which consists of a circular pre-lit artificial wreath measuring approximately 24” in diameter. The wreath is predominantly made of flocked polyvinyl chloride (PVC) and polyethylene (PE) sprigs of pine and evergreen foliage which completely cover the underlying circular wreath form fashioned from bundled dried vine wired to a metal ring. The wreath is battery powered, featuring approximately 20 lights, and is adorned with pinecones, artificial leaves, and foam berries. This article will be marketed and sold exclusively as a decoration for the home only during the Christmas holiday season.

CBP rationale

The applicable subheading for the Christmas Lighted Decorated Wreath, item number 09-2227, 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

N330200 January 13, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Catherine Chen Everstar Merchandise Co., Ltd. Shenzhen International Chamber Center of Commerce, 7th Floor No. 168, Fuhua Three Rd., Fu Tian Center Shenzhen, Guangdong, Shenzhen 518000 China RE:      The tariff classification of a Christmas decoration from China.   Dear Ms. Chen: In your letter dated January 11, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the Christmas Lighted Decorated Wreath, item number 09-2227, which consists of a circular pre-lit artificial wreath measuring approximately 24” in diameter. The wreath is predominantly made of flocked polyvinyl chloride (PVC) and polyethylene (PE) sprigs of pine and evergreen foliage which completely cover the underlying circular wreath form fashioned from bundled dried vine wired to a metal ring. The wreath is battery powered, featuring approximately 20 lights, and is adorned with pinecones, artificial leaves, and foam berries. This article will be marketed and sold exclusively as a decoration for the home only during the Christmas holiday season. The applicable subheading for the Christmas Lighted Decorated Wreath, item number 09-2227, 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 http://www.usitc.gov/tata/hts/. 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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