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NY A82696

May 17,1996

CLA-2-95:RR:NC:TP:343 A82696


TARIFF NO.: 9505.10.4010

Mr. John Decosmo
Ulta-Lit Tree Company
P. O. Box 661
Glenview, IL 60025

RE: The tariff classification of an artificial Christmas tree with lights from China.

Dear Mr. Decosmo:

In your letter dated April 11, 1996, you requested a tariff classification ruling.

You have submitted a sample of an artificial Christmas tree with lights. This tree is composed of a wood pole in the center with a wood base. The branches are made from polyvinyl chloride (pvc) strips that are wrapped around a wire. Some cluster of branches are inserted into the tree, while other smaller branches are wrapped around the pole. The lights are wrapped around the branches. The top portion of the tree is removable.

The applicable subheading for the artificial Christmas tree with lights, will be 9505.10.4010, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles,...parts and accessories thereof: articles for Christmas festivities...other: of plastics 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.


Roger J. Silvestri

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