The tariff classification of a 3’ Cordless Pathway Tree from China.

N236116 December 21, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sara M. Moffatt Phoenix International Freight Services, Ltd. 1501 N. Mittel Blvd., Suite A Wood Dale, IL 60191 RE: The tariff classification of a 3’ Cordless Pathway Tree from China. Dear Ms. Moffatt: In your letter dated November 29, 2012, on behalf of Cinmar LLC dba Frontgate & Grandinroad, you requested a tariff classification ruling. You submitted a sample and descriptive information regarding a 3’ Cordless Pathway Tree identified as item number 49478. The article is a pre-lit artificial tree that measures approximately 3’ in height x 14” in width, with an attached battery pack. The tree is comprised primarily of artificial evergreen branches and artificial pine needle leaves made of polyvinyl chloride that are decorated with artificial holly leaves and red berries that are stated to be holly berries. Interspersed among the pine needles are mini bulbs that are attached to a battery pack (batteries not included) with a timer. When the timer is activated, the tree is illuminated. The end of the tree trunk forms a stake, allowing the tree to be inserted into the ground. The 3’ Cordless Pathway Tree is advertised, marketed, and sold purely as a Christmas decoration. Although you suggest classification as an electric garland under tariff heading 9405, HTSUS, the subject merchandise is not an electric garland but a decorative artificial tree. The applicable subheading for the 3’ Cordless Pathway Tree identified as item number 49478 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, Thomas J. Russo Director National Commodity Specialist Division