CLA-2-95:S:N:N3:343 814073
Ms. Debra Tuft
Seasonal Specialties
11455 Valley View Road
Eden Prairie, MN 55344
RE: The tariff classification of an artificial wreath and garland for Christmas festivities, from either Hong Kong or China.
Dear Ms. Tuft:
In your letter dated August 2, 1995, you requested a tariff classification ruling.
Two representative samples were submitted. The first item, identified as 08890720133 - 24" Lighted Glacier Wreath, consists of a wreath composed of artificial pine branches. The wreath is stated to contain 87 plastic tips and contains 50 clear lights with a connector cord.
The second item, identified as 08890720120 - 9' Lighted Glacier Pine Garland, consists of an garland which is also composed of artificial pine foliage. The garland is stated to contain 258 plastic tips and 50 clear lights having a connector cord. Both of these items have been considered traditionally associated with Christmas festivities.
While your letter is somewhat ambiguous about the country of origin of this merchandise, the applicable subheading for the two products will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive articles ... for Christmas festivities ..., nativity scenes and figures thereof, of plastics, other than artificial Christmas trees. The rate of duty will be Free whether produced in Hong Kong or China.
This ruling is being issued under the provisions of Section 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 Theodore Rauch at 212-466-5892.
Sincerely,
Roger J. Silvestri
Director
National Commodity
Specialist Division