U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-14 · Updates real-time
The tariff classification of a nine foot gift box garland from China.
NY 884286 April 01,1993 CLA-2-95:S:N:N6:343 884286 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Maureen Shoule J.W. Hampton, Jr. & Co., Inc. 15 Park Row New York, NY 10038 RE: The tariff classification of a nine foot gift box garland from China. Dear Ms. Shoule: In your letter dated March 24, 1993, on behalf of F.W. Woolworth Co., New York, New York, you requested a tariff classification ruling. The sample which accompanied your letter is a nine foot garland consisting of miniature, styrofoam, wrapped, gift boxes attached to a gold, metallic-finished cord. The product is identified as item number FW-9755. The garland meets the three criteria for hanging on a Christmas tree: (1) The item is not too big or too heavy to be hung or attached to a tree. (2) There is some method to hang the item on a tree. (3) The item is advertised and sold as a Christmas tree ornament. The sample will be returned as requested. The applicable subheading for the gift box garland will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Other: Other. The rate of duty will be 5 percent ad valorem. 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
Other CBP classification decisions referencing the same tariff code.