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NY R01315

February 9, 2005

CLA-2-95:RR:NC:SP:225 R01315


TARIFF NO. 9505.10.2500

Mr. Troy D. Crago, CHB
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Crago:

In your letter dated January 14, 2005, you requested a classification ruling.

You have submitted photographs depicting two styles of decorated Christmas trees identified as assortment number C072DA00091. Your letter of inquiry states that this item would be marketed for retail sale during the Christmas holiday. The tabletop pine trees are made of plastic material with red plastic berries. The Christmas trees are composed of 32 branch tips and measure 12 inches high. One style is in a burlap base with red berries and a red ribbon tree-topper. The other style is in a red velvet base with red berries and a gold ribbon tree-topper. In our opinion, the ribbon tree-toppers and red berries on the plastic pine branches constitute decoration of an artificial Christmas tree.

The applicable subheading for assortment number C072DA00091, decorated 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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