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 > 2007 NY Rulings > NY N013991 - NY N014055 > NY N013999

Previous Ruling Next Ruling
NY N013999

July 16, 2007



TARIFF NO.: 9505.10.1000

Ms. Bernadette Placido
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380

RE: The tariff classification of a Christmas Trim Kit from China.

Dear Ms. Placido:

In your letter dated July 9, 2007, you requested a tariff classification ruling.

You submitted a photograph of a Christmas Trim Kit identified as item number H00163, which is a set packaged for retail sale and advertised and marketed for the Christmas holiday. The set is intended to provide the consumer “everything they need to create a stylish and coordinated decorated Christmas tree.” It consists of 20 solid colored glass balls that measure approximately 2-2/3” in diameter, 10 artificial sprays that measure approximately 29” in length, 8 hand painted glass balls that measure approximately 3-1/6” in diameter, 8 marbleized glass balls that measure approximately 2-2/3” in diameter, 6 glittered glass balls that measure approximately 2-2/3” in diameter, 6 blown glass teardrops that measure approximately 4” in length, 6 blown glass teardrops that measure approximately 5” in length, 6 assorted glass shapes, 6 rayon red and gold tassels with hanging loops that measure approximately 5-1/2” in length 4 solid colored blown glass balls that measure approximately 3-1/6” in diameter, 4 marbleized galaxy blown glass balls, 2 woven polyester red and gold garlands that measure approximately 6” in width and 1 blown glass tree topper that measures approximately 14” in height. The articles are packaged in a cardboard storage box with compartments specifically sized for storing the articles.

The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term "goods put up in sets for retail sale" means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. Goods classifiable under GRI 3(b) are classified as if they consisted of the material or component which gives them their essential character, which may be determined by the nature of the material or component, its bulk, quantity, weight or value, or by the role of a constituent material in relation to the use of the article. GRI 3(c) provides that when goods cannot be classified by reference to GRI 3(a) or 3(b), they are to be classified in the heading that occurs last in numerical order among those which equally merit consideration.

 The Christmas tree trim kit is considered to be a set for tariff classification purposes. After examining the Christmas tree trim kit and description provided, this office is of the opinion that the glass ornaments, sprays, tassels and garlands merit equal consideration. Since no essential character can be determined, GRI 3(b) does not apply and the set will be classified in accordance with GRI 3 (c), with the merchandise classified in the heading which occurs last in numerical order among those equally meriting consideration. In this set, the glass Christmas tree ornaments appear last in numerical order among the competing headings (glass Christmas ornaments, sprays, tassels and garlands) which equally merit consideration.

The applicable subheading for the Christmas Trim Kit identified as item number H00163 will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass." The rate of duty will be Free.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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 Wayne Kessler at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: