The tariff classification of a Christmas decoration from China.
Issued January 13, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a photograph and detailed description of item number 177871, Set/3 Indoor Swirl Christmas Cone Trees, which consists of a grouping of three decorated, illuminated Christmas trees of varying heights, sold together as a retail set. The cone shaped trees are composed predominantly of cardboard covered in man-made textile fabric and decorated with beads depicting ball ornaments and wrapped with a string of tiny LED lights. The lighting merely enhances the trees and provides no useful light. The three trees measure approximately 9.5”, 14” and 18” in height. The grouping is marketed and sold only during the Christmas season to decorate the home.
CBP rationale
The applicable subheading for item number 177871, Set/3 Indoor Swirl Christmas Cone Trees 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
N330262 January 13, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Deborah Bell HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Bell: In your letter dated January 12, 2023, you requested a tariff classification ruling on behalf of your affiliate, Grandin Road. You submitted a photograph and detailed description of item number 177871, Set/3 Indoor Swirl Christmas Cone Trees, which consists of a grouping of three decorated, illuminated Christmas trees of varying heights, sold together as a retail set. The cone shaped trees are composed predominantly of cardboard covered in man-made textile fabric and decorated with beads depicting ball ornaments and wrapped with a string of tiny LED lights. The lighting merely enhances the trees and provides no useful light. The three trees measure approximately 9.5”, 14” and 18” in height. The grouping is marketed and sold only during the Christmas season to decorate the home. The applicable subheading for item number 177871, Set/3 Indoor Swirl Christmas Cone Trees 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division
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