CLA-2-95:OT:RR:NC:N4:425
Ms. Julie Hsia
Nicolas Holiday Inc.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of a Christmas tree topper from China.
Dear Ms. Hsia:
In your letter dated April 28, 2015, you requested a tariff classification ruling.
You submitted a photograph and descriptive information for item number 71066, identified as the General Electric Holiday Classics 50 Lt 13.5” Crystal Tree Top. The plastic three-dimensional decoration is in the form of a multi-pointed star with “crystal” points, and measures approximately 13.5” x 15.25” x 4”. The decoration is adorned with 50 clear LED bulbs and has an attached 24” wire that when plugged into an electrical source illuminates the star.
Although your Product Fact Sheet indicates classification as an artificial Christmas tree under tariff subheading 9505.10.4010, Harmonized Tariff Schedule of the United States (HTSUS), the subject tree topper is not an artificial Christmas tree. Instead, it is a Christmas tree ornament specifically designed to fit on the top of a Christmas tree and advertised and marketed as such. Accordingly, classification as an artificial Christmas tree under tariff subheading 9505.10.4010, HTSUS, is not appropriate.
The applicable subheading for item number 71066 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: Articles for Christmas festivities and 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 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division