United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2003 NY Rulings > NY J81593 - NY J81635 > NY J81622

Previous Ruling Next Ruling
NY J81622

March 11, 2003

CLA-2-95:RR:NC:SP:225 J81622


TARIFF NO. 9505.10.2500; 4602.10.6000.

Mr. R. Trace Garrett
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of Christmas decoration and vine wreaths from China.

Dear Mr. Garrett:

In your letter dated February 22, 2003, you requested a classification ruling.

Style number C278652 is a Christmas sleigh made of iron. The sleigh is decorated with holly leaves made of man-made fiber woven fabric and red holly berries made of styrofoam . The holly leaves and berries are coated with acrylic. In our opinion the essential character is imparted by the holly leaves and berries.

Style number C257600 is two wreaths attached together by a textile ribbon for hanging as a decoration. The wreaths consist of twig-like stems of vine held together by another piece of vine wrapped around the others in a spiral fashion. The wreaths are decorated with red berries made of styrofoam and green leaves made of man-made fiber woven fabric. Some of the red berries are coated with acrylic and others are coated lacquer. The essential character of the decorated wreaths is imparted by the vine because of the role it plays in the functioning of the articles as wall hangings. In these cases, the decorations play a secondary role.

The samples are returned as you requested.

The applicable subheading for the Christmas sleigh will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for the vine decorated wreaths will be 4602.10.6000, HTS, which provides for other articles made from plaiting materials, of vegetable materials, other, other, wickerwork. 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: