U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of fresh cut white or scots pineChristmas trees and suet logs for feeding wild birds from Canada.
NY 878133 OCTOBER 2,1992 CLA-2-06:S:N:N1:231 878133 CATEGORY: Classification TARIFF NO.: 0604.91.0060 Mr. Fred Korinek Pine Tree Pine 3350 Cherry Avenue R.R. 1 Vineland Ontario LOR 2CO Canada RE: The tariff classification of fresh cut white or scots pine Christmas trees and suet logs for feeding wild birds from Canada. Dear Mr. Korinek: In your letter dated August 31, 1992 you requested a tariff classification ruling. The product is described as 6 foot tall fresh cut white or scots Christmas trees individually boxed in cardboard cartons 6 ft by 14" by 14". The applicable subheading for the pine Christmas trees will be 0604.91.0060, Harmonized Tariff Schedule of the United States (HTS), which provides for foliage, branches and other parts of plants, without flowers or flower buds, and grasses, mosses and lichens, being goods of a kind suitable for bouquets or ornamental purposes, fresh, dried, dyed, bleached impregnated or otherwise prepared: other: fresh evergreen Christmas trees: other. The duty rate will be free. Your inquiry does not provide enough information for us to give a classification ruling for the "suet log for feeding wild birds". Your request for a classification ruling should include a sample, a breakdown of the component materials by value and a complete description of the product as you intend to import it. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport