CLA-2-95:OT:RR:NC:N4:425
Ms. Lorianne Aldinger
Rite Aid Corporation
P.O. Box 3165
Harrisburg, PA 17105
RE: The tariff classification of garland from China.
Dear Ms. Aldinger:
In your letter dated June 5, 2014, you requested a tariff classification ruling.
The submitted sample, Curly Tinsel, identified as item number 9021824, consists of a 12 foot length of garland intended to be used to decorate a Christmas tree. The garland is composed of metalized strips of PVC fashioned in a circular manner around a bendable wire center core. The item will only be sold as a Christmas tree decoration for Christmas.
Your sample will be returned as requested.
The applicable subheading for item number 9021824 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division