The tariff classification of Christmas wreaths and garlands from Vietnam.

N338960 March 26, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Kit Liu Puleo Asia Limited Unit 8, 2nd Floor, Tower 1, Harbour Center 1 Hok Cheung Street, Hung HomKowloon, Hong Kong China RE:  The tariff classification of Christmas wreaths and garlands from Vietnam. Dear Mr. Liu: In your letter dated March 19, 2024, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for two decorated wreaths, both identified as 24” diameter, battery operated Christmas wreaths with light decoration, item numbers 360-W370-24L03-BO and 360-W374-24L03-BO. Both circular wreaths are made of artificial foliage simulating evergreen branches. The wreaths are composed of polyvinyl chloride (PVC) and polyethylene (PE) and are decorated with permanently attached, battery operated lighting, artificial holly berries and/or pine cones. The wreaths are marketed and sold exclusively as decorations for Christmas. You also submitted photographs and detailed descriptions for two decorated garlands identified as item numbers 360-G375-6 and 360-G376-6, both garlands measure approximately 6’ in length and are made of artificial foliage simulating evergreen branches and are composed of PVC and PE. The garlands are decorated with artificial holly berries and/or pine cones. The garlands are marketed and sold exclusively as decorations for Christmas. The applicable subheading for the plastic artificial Christmas wreaths, item numbers 360-W370-24L03-BO and 360-W374-24L03-BO and garlands item numbers 360-G375-6 and 360-G376-6, 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 at https://hts.usitc.gov/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division