CLA-2-95:RR:NC:TP:343 A83521
Mr. Gordon C. Anderson
Meyer Customs Broker
Division of C. H. Robinson Int'l., Inc.
8100 Mitchell Rd., Suite 200
Eden Prairie, MN 55344
RE: The tariff classification of Village Lighted Snow Capped Trees from Thailand.
Dear Mr. Anderson:
In your letter dated May 8, 1996, on behalf of your client D56, Inc., you requested a
tariff classification ruling.
You have submitted three samples of the Village Lighted Snow Capped Christmas
trees. The trees are made of resin. Two samples are identified as stock #52604 and the other
sample is identified as stock #52603. Sample no. 1, identified as stock #52604 is called
"Village Lighted Snow Capped Trees". These battery-operates Christmas trees are modeled
after the spruce trees. The trees are green with white tipped branches and top to depict snow.
Small lights that have been placed throughout the tree light up when turned on. The trees are
approximately 10 inched in height.
Sample no. 2, identified as stock #52603, is called "Village Lighted Snow Capped
Revolving Tree". This tree is identical to the Christmas trees mentioned in the above sample,
with the exception that it has a snow capped base on which this tree revolves around. All
trees are intended as accessories to your Snow Village and Heritage Village collections.
Catalogues showing the trees with the village buildings and other accessories have been
provided.
The samples are returned as requested.
The applicable subheading for stock #52604 and stock #52603, will be 9505.10.5010,
Harmonized Tariff Schedule of the United States (HTS), which provides for festive,...articles
for Christmas festivities and parts and accessories thereof: other, other, artificial Christmas
trees. 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 Masterson at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division