CLA-2-67:RR:NC:SP:225 L84299
TARIFF NO. 6702.10.2000
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of Christmas decorations from China.
Dear Mr. Stinson:
In your letter dated April 15, 2005, you requested a classification ruling.
The submitted sample is identified as item number 941938, XHD Berry Christmas Tree Arrangement in Urn. The arrangement is composed of red berries made of styrofoam and coated with plastic. The cone shaped tree is made of styrofoam and covered with pieces of green-colored plastic material that has been glued onto the styrofoam. The green man-made fiber woven leaves and red styrofoam berries are glued onto wire stems. The wire stems are wrapped with brown paper and glued onto the cone-shaped tree to form the tree arrangement. The tree arrangement stands in a gold colored plastic urn.
Your proposed classification of this item was in Chapter 95 as a festive article for the Christmas holiday season. However, it is not a Christmas tree, nor is it one of the accepted symbols of artificial foliage used as decorations for the Christmas holiday season. Therefore, classification of this article will be in Chapter 67.
The sample is returned as you requested.
The applicable subheading for the Berry Tree Arrangement will be 6702.10.2000, Harmonized Tariff Schedule of the United States (HTS), which provides for artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of plastics: Assembled by binding with flexible materials such as wire, paper, textile materials, or foil, or by gluing or by similar methods. The rate of duty will be 8.2 percent ad valorem.
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