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NY J84198

June 24, 2003

CLA-2-95:RR:NC:SP:225 J84198


TARIFF NO. 9505.10.2500

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of lighted Christmas trees from China.

Dear Mr. Stinson:

In your letter dated May 25, 2003, you requested a classification ruling.

The submitted sample is identified as assortment number 933546, three styles of Christmas tree decorations. The artificial branches of the Christmas trees are made of green plastic strips that have been wrapped around wire to appear as pine branches. The trees are decorated with holly leaves, berries and poinsettia flowers. The leaves and flowers are made of man-made fiber woven fabric. The red berries are made of plastic. A string of Christmas lights is incorporated in such a manner that each poinsettia flower has a light in the center. The Christmas trees measure 10” long by 10” wide by 18” high. The trees will be available in cream with frosted white lights, red with red lights and red and cream with red and white frosted lights. The artificial trees have a plastic pot serving as the base. They are fashioned for tabletop use during the Christmas holiday season.

The sample is returned as you requested.

The applicable subheading for the lighted, poinsettia Christmas trees 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.

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

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