CLA-2-39:OT:RR:NC:N4:415
Ryan Lickfeld
Geodis USA, LLC
5101 South Broad Street
Philadelphia, PA 19112
RE: The tariff classification of a plastic decorative tree from China.
Dear Mr. Lickfeld:
In your letter dated June 24, 2025, you requested a tariff classification ruling on behalf of your client, CVS
Pharmacy, Inc.
An image was provided in lieu of a sample.
The product under consideration is described as a beaded tree, item number 113642. It consists of pearl
colored plastic spheres that are injection molded onto a string that is wrapped around and glued to a
polystyrene foam core. We note that per your correspondence, these “beads” lack interior holes to allow
them to be threaded. This ornamental article holds the general appearance of a pine or evergreen tree and is
approximately 17 inches tall.
Although you propose that this item may be correctly classified in 9505.10.2500 or 9505.10.4010,
Harmonized Tariff Schedule of the United States (HTSUS), as a Christmas decoration or artificial Christmas
tree made of plastic, we disagree. The instant item is a cone with plastic orbs covering the surface. It lacks
branches, leaves, and other identifiable tree characteristics. The “beaded” exterior provides decorative
texture; however, the “beads” are not similar to a ball ornament in that they lack a definitive edge, and a
scalloped hanging crown associated with Christmas tree ball ornaments. We also disagree that the article
closely resembles a Christmas tree. See, Headquarters H258442, dated August 18, 2016.
The applicable subheading for this beaded tree, item number 113642, will be 3926.40.0090, HTSUS, which
provides for “[o]ther articles of plastics and articles of other materials of headings 3901 to 3914: [s]tatuettes
and other ornamental articles: [o]ther.” The column one, general rate of duty is 5.3 percent ad valorem.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e., 9903.01.24, in addition
to subheading 3926.40.0090, HTSUS, listed above.
Effective April 5, 2025, Executive Orders implemented “Reciprocal Tariffs.” All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs. At this time products from all countries
will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the
Chapter 99 heading applicable to your product classification, i.e., 9903.01.25, in addition to subheading
3926.40.0090, HTSUS, listed above.
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 at https://hts.usitc.gov/.
The holding set forth above applies only to the specific factual situation and merchandise description as
identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations
(CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the
information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and
complete in every material respect. In the event that the facts are modified in any way, or if the goods do not
conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and
Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2.
Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic
verification by CBP.
This ruling is being issued under the provisions of Part 177 of the CBP Regulations (19 CFR 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, please contact
National Import Specialist Kristopher Burton at [email protected].
Sincerely,
(for)
James Forkan
Acting Director
National Commodity Specialist Division