The tariff classification of an artificial Christmas tree from China.

N336783 December 14, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Leif Askeland Hello Tomorrow LLC 1005 Main Street, suite 7050Pawtucket, RI 02860 RE:  The tariff classification of an artificial Christmas tree from China. Dear Mr. Askeland: In your letter dated November 28, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a Robotic Christmas Tree, item assortment number 501023-50, which consists of a tabletop pre-lit, fully decorated artificial Christmas tree. The item measures approximately 28” in height and 11” in diameter and is made predominantly of plastic. The item is decorated with permanently attached lights, ball ornaments and a star on top. When plugged into a power source and activated by the on/off switch, the item illuminates and plays Christmas music, can stream music, and can appear to dance. The item will be marketed and sold exclusively for Christmas. The applicable subheading for the Robotic Christmas Tree, item assortment number 501023-50, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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