The tariff classification of a Christmas tree garland from China.

N339029 March 26, 2024 CLA-2-95:OT:RR:NC:N4: 425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cheryl Wynn Dollar General Corp 100 Mission RidgeGoodlettsville, TN 37072 RE:  The tariff classification of a Christmas tree garland from China. Dear Ms. Wynn: In your letter dated March 21, 2024, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an item identified as an artificial pine cone garland, SKU number 38461901, which consists of a polyester fabric rope with 10 plastic pine cones glued at evenly spaced intervals along the rope to form a garland featuring hanging loops on each end. You state that the garland is intended to adorn a Christmas tree. You have supplied documentation that this item is marketed and sold exclusively for Christmas. The applicable subheading for the artificial pine cone garland, SKU number 38461901, 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/. Your inquiry does not provide enough information for us to give a classification ruling on the item pictured in exhibit #1. Your request for a classification ruling should include the following: Provide a sample of the item in its condition at time of importation.  If imported for retail sale, include the packaging.  Explain the manufacturing process of each step to complete the item. Provide the weight and value (by percentage) of each component used in the construction of the item.   State whether or not the twine, cordage, or rope is twisted, confirm the number of strands, the number of turns per meter, and whether or not the rope has a final “S” or “Z” twist. State whether or not the twine, cordage, rope is braided, confirm if braided whether the rope is a single braid, double braid, or solid braid, etc. State whether or not the twine, cordage, or rope is made from fibrillated strip. State whether or not the twine, cordage, or rope is impregnated, coated, covered, or sheathed with rubber or plastics and state the percentage of coating. State the decitex of the twine, cordage, or rope. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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