CLA-2-95 OT:RR:NC:N4:425
Ms. Donna Hamman
New England Pottery, LLC
1000 Washington Street
Foxboro, MA 02035
RE: The classification of artificial flocked Christmas trees from China.
Dear Ms. Hamman:
In your letter dated February 25, 2010, you requested a tariff classification ruling.
You submitted photographs and sales catalog pages regarding five artificial flocked Christmas trees identified as item #100026289, Richmond 7.5’ Frost Slim Tree With 600 Lights, item #100026453, Aleutian 7.5’ Slim Tree With 500 Lights, item #100026454, Aleutian 7.5’ Slim Tree With 750 Lights, item #100026508, Boulder Pine 7.5’ Medium Tree With 300 Lights and item #Q410-TR-17, Flocked Slender 7.5’ Slim Tree With 450 Lights.
The articles consist of five triangular-shaped trees that are constructed of polyvinyl chloride with metal poles for “trunks”. Branches hook onto hinges of the metal poles to form the limbs of the tree which are decorated with hundreds of light bulbs. Each tree has nylon “flocking” which makes the tree’s pine needles appear to be coated with snow, and is packaged with a metal tree stand. The trees are intended for indoor use only and can be folded for storage once the holiday season is over.
You state that the trees are marketed and sold as artificial Christmas trees through various retail stores for the holiday season and on holiday television specials/holiday home shopping television services.
Although you suggest classification under tariff subheading 9505.10.4010, HTSUS, as “other articles for Christmas festivities, made of plastic”, CBP’s interpretation of recent court decisions indicates that the more appropriate classification for the artificial flocked Christmas trees is under tariff subheading 9505.10.2500, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other."
The applicable subheading for the five artificial flocked Christmas trees identified as item #100026289, Richmond 7.5’ Frost Slim Tree With 600 Lights, item #100026453, Aleutian 7.5’ Slim Tree With 500 Lights, item #100026454, Aleutian 7.5’ Slim Tree With 750 Lights, item #100026508, Boulder Pine 7.5’ Medium Tree With 300 Lights and item #Q410-TR-17, Flocked Slender 7.5’ Slim Tree With 450 Lights, will be 9505.10.2500, 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: Christmas ornaments: Other: Other." 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.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division