CLA-2-95:OT:RR:NC:N4:425
Mr. David Prata
OHL International at CVS Health
Mail Code 1049
Woonsocket, RI 02895
RE: The tariff classification of Christmas Wreaths from China.
Dear Mr. Prata:
In your letter dated May 27, 2015, you requested a tariff classification ruling.
You submitted samples of two styles of a Poinsettia Wreath, CVS item number 969877, which measure approximately 24” in diameter respectively. The “Red” style is composed of plastic artificial pine branches attached to a wire frame. It is decorated with plastic ball ornaments and glitter dusted textile poinsettia leaves, plastic berries and natural pine cones. The “Burlap” style is composed of plastic artificial pine branches attached to a wire frame. It is decorated with burlap poinsettia leaves, plastic berries and twigs, and glitter dusted natural pine cones. The wreaths will be marketed and sold exclusively as decorations for the home for Christmas.
The samples will be returned as requested.
The applicable subheading for CVS item number 969877 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