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NY K87334

July 15, 2004
CLA-2-95:RR:NC:SP:225 K87334


TARIFF NO. 9505.10.2500

Ms. Karen Torrini
Napco Marketing Corp.
7800 Bayberry Road
Jacksonville, FL 32256-6817

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

Dear Ms. Torrini:

In your letter dated June 23, 2004, you requested a classification ruling.

You have submitted pictures of Northern Spruce Trees that are available in three heights. The artificial Christmas trees consists of 40 percent plastic, 30 percent polyvinyl chloride (pvc), 15 percent natural wood and 15 percent iron wire. Article number 26011 is four feet high. Article number 26012 is five feet high and article number 26013 is seven and a half feet high. The trees are composed of plastic strips made of polyvinyl chloride (pvc) material. The plastic strips are fashioned into what appears as pine needles on a coated iron wire branch. The branches are attached by wire to the natural wood tree trunk. The artificial Christmas trees are made in sections that can be taken apart. The branches can be pushed up against the tree trunk for storage.

The applicable subheading for all of the above mentioned artificial Christmas trees will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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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