CLA-2-95:RR:OT:NC:N4:425
Ms. Gwen Ozieblo
Anna’s Linens®
3550 Hyland Avenue
Costa Mesa, CA 92626
RE: The tariff classification of a 15” Glitter Tree/Green Metal Christmas Tree from China.
Dear Ms. Ozieblo:
In your letter received on August 16, 2011, you requested a tariff classification ruling.
You submitted a sample of item # 884652, identified in your ruling request as a 15” Glitter Tree and on the article’s attached hangtag as a Green Metal Christmas Tree. The article consists primarily of a triangular-shaped iron frame that measures approximately 15” in height x 3” at its widest width and is attached to a circular metal base that measures approximately 2-1/2” in diameter. The metal frame is coated with plastic green glitter and has garland-like tiers that are decorated with attached red and gold metal jingle bells of various sizes that suggest a stylized tree with hanging ornaments. The metal frame is also adorned on top with a star topper that measures approximately ¾” in height x 1” across from point-to-point.
The 15” Glitter Tree/Green Metal Christmas Tree is designed and sold exclusively as a decoration for the Christmas holiday and does not function as a bell. It will also be imported in a gold frame decorated with red and gold jingle bells and a red frame with gold, silver, green and purple jingle bells.
The applicable subheading for the 15” Glitter Tree/Green Metal Christmas Tree identified as item # 884652 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 the 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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division