CLA-2-95:OT:RR:NC:N4:425
Mr. Kit Liu Skyline (Far East) Co. Ltd. Unit 8, 2nd Floor, Tower 1, Hong Kong, China RE: The tariff classification of Christmas decorations from China. Dear Mr. Liu: In your letter dated March 20, 2025, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of five items described below. The first item is identified as a 3-piece set of pre-lit Christmas tree decorations with PVC and PE tips, item number 360MT345LW/3 and consists of three pre-lit Christmas trees of varying dimensions. One measures 3' tall by 18" diameter and has 30 LED lights. The second measures 4' tall by 24" diameter and has 50 LED lights. The third measures 5' tall by 28" diameter with 70 LED lights. All three trees have burlap wrapped bases, and the lights are powered with an adaptor plugged into a power source. Item 2 is a 4' tall by 24" diameter pre-lit Christmas tree with silver tinsel tips, item number 360T4C07, and has 70 clear incandescent lights. The article also includes a plastic stand, and the lights are directly plugged into an outlet for power. Item 3 is a 4' tall by 24" diameter pre-lit Christmas tree with green PVC tips, item number 360MT4LDF05, and has 50 LED lights. The article also includes a plastic stand, and the lights are powered with an adaptor plugged into a power source. Item 4 is a 7' tall by 44" diameter pre-lit Christmas tree with flocked PVC and PE tips, item number 329MTF7LWK35, and has LED lights. The article also includes a foldable metal stand, and the lights are powered with an adaptor plugged into a power source.
Item 5 is a 7' tall Christmas lamp post with an artificial evergreen foliage garland decorated with LED lights, berries and pinecones, item number 360MLP7LW1.? The lights are powered with an adaptor plugged into a power source. The articles will be marketed and sold only as decorations for Christmas. The applicable subheading for the Christmas decorations, item numbers 360MT345LW/3, 360T4C07, 360MT4LDF05, 329MTF7LWK35, and the Christmas Lamp Post decoration, item number 360MLP7LW1, 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. Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition to subheading 9505.10.2500, HTSUS, listed above. 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 the internet at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack Director National Commodity Specialist Division