The tariff classification of a "Glass Christmas Tree" imported from China

N006207 February 2, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.1000 Mr. Robert Lackman: Jordan Sales Co PO Box 2091 Framigham, MA 01703 RE: The tariff classification of a “Glass Christmas Tree” imported from China Dear Mr. Lackman: In your letter dated January 24, 2007, on behalf of Global International Enterprise Co. LTD., you requested a tariff classification ruling. The item (no item #) is a Christmas tree made of 100% glass that measures approximately 10” in length. The “Glass Christmas Trees” come in red and green with red, white and grey lines squiggled around the tree that simulate tinsel. The “Glass Christmas Tree” is to be used as a Christmas decoration to decorate the home during the Christmas holiday. The applicable subheading for the “Glass Christmas Tree” will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Christmas Ornaments: Of glass”. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division