R01800 R0 Ruling Active

The tariff classification of Poinsettia garlands from China.

Issued April 22, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 2005, 9505.10, 2500, 3026

Headings: 2005, 9505, 2500, 3026

Product description

The submitted illustrations depict three styles of poinsettia garlands (no style numbers indicated). Poinsettia garland number one is identified as Red/Berries. This garland includes a light set, red berries, balls, gold leaves, gold trimmed red and gold ribbons. Poinsettia garland number two is identified as Burgundy/Silver. The garland consists of a light set, pine cones with burgundy and white ribbon. Poinsettia garland number three is identified as Burgundy/Gold. This garland includes a light set, burgundy and gold ribbon, holly leaves, apples and pears. All of the poinsettia garlands are dedicated primarily for use during the Christmas holiday season.

Full text

NY R01800 April 22, 2005 CLA-2-95:RR:NC:SP:225 R01800 CATEGORY: Classification TARIFF NO.: 9505.10. 2500 Mr. Billy Gwin Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Poinsettia garlands from China. Dear Mr. Gwin: In your letter dated April 14, 2005, you requested a classification ruling. The submitted illustrations depict three styles of poinsettia garlands (no style numbers indicated). Poinsettia garland number one is identified as Red/Berries. This garland includes a light set, red berries, balls, gold leaves, gold trimmed red and gold ribbons. Poinsettia garland number two is identified as Burgundy/Silver. The garland consists of a light set, pine cones with burgundy and white ribbon. Poinsettia garland number three is identified as Burgundy/Gold. This garland includes a light set, burgundy and gold ribbon, holly leaves, apples and pears. All of the poinsettia garlands are dedicated primarily for use during the Christmas holiday season. The applicable subheading for the poinsettia garlands will be 9505.10. 2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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