CLA-2-95:OT:RR:NC:N4:425
Ms. Krisanne Fischer
C/O Bernadette Placido - Mail Code 232
Customs Compliance
QVC, Inc.
1200 Wilson Drive
West Chester, PA 19380
RE: The tariff classification of a swag from China.
Dear Ms. Fischer:
In your letter dated June 8, 2018, you requested a tariff classification ruling.
You submitted a sample of a Lighted Holiday Swag, QVC item number H217291. The article is a retail-ready swag in the shape of a teardrop that measures approximately 30” in length x 15” at its widest width, and is constructed of artificial plastic evergreen foliage that completely covers its rattan backing. Affixed to the foliage are large gold-painted artificial pinecones, artificial pomegranates and gold-painted berry clusters. Also attached to the foliage is a battery box that when turned to the on position illuminates wire filaments woven throughout the foliage. The Lighted Holiday Swag has an attached loop for hanging, and is advertised, marketed and sold only as a decoration for Christmas.
The applicable subheading for QVC item number H217291will 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division