The tariff classification of a 36" Green Poinsettia Wreath, item number 888333, from China

N027778 May 21, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a 36” Green Poinsettia Wreath, item number 888333, from China Dear Ms. Morgan: In your letter dated May 6, 2008, you requested a tariff classification ruling. The 36” Green Poinsettia Wreath is an artificial wreath made of 80% artificial pine and 20% wire. The wreath features green artificial poinsettia blooms, cream and gold hydrangea, gold magnolia leaves, iced gold and cream striped ball ornaments, a cedar spray, and is sprayed with burgundy and gold glitter. The Green Poinsettia Wreath will be used to help create a festive environment for the home during the Christmas holiday. The applicable subheading for the 36” Green Poinsettia Wreath, item number 888333, 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. 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/. We are unable to issue a ruling for the 36” Silver Frost Wreath, 36” Feathered Burgundy Wreath and the 36” Red Magnolia Wreath, item number 888333. We request that you provide samples of the wreaths. Also, please distinguish between magnolias and poinsettias of the 36” featured Burgundy Wreath. 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