The tariff classification of Holiday Trees (item # 942000) from China

N030578 June 25, 2008 CLA-2-95:OT:RR: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 Holiday Trees (item # 942000) from China Dear Ms. Morgan: In your letter dated June 9, 2008, you requested a tariff classification ruling. The Holiday Trees are imported in four styles, “Classic Traditional”, “Golden Ivory”, “Silver Frost”, and “Icy Winter”. Each tree measures approximately 48” in length and 22-23” in width. The Holiday Trees are made of artificial foliage and incorporate artificial poinsettias, pine cones, pine/evergreen branches, holly berries and leaves, as well as Christmas ball hanging ornaments and lights. The holiday trees are designed and intended to look and function as pre-lit and pre-decorated Christmas trees, and are advertised marketed and sold in packaging labeled “Holiday Trees” for the Christmas holiday. The applicable subheading for Holiday Trees (item # 942000) 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/. 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