The tariff classification of Christmas wreaths from China.

N339348 April 12, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sally Gifford Geodis 5101 S Broad St The Philadelphia Navy YardPhiladelphia, PA 19112-1404 RE:  The tariff classification of Christmas wreaths from China. Dear Ms. Gifford: In your letter dated April 8, 2024, you requested a tariff classification ruling on behalf of your client, QVC Inc. You submitted photographs and a detailed description of an item identified as a Christmas wreath, item number S86531, which consists of a 24” diameter wreath composed of plastic evergreen foliage bound with wire to a circular core of natural vine. The foliage completely obscures the vine core from view. The wreath is decorated with three styles and sizes of golden pine cones and five different styles and sizes of golden bells. Wound around the top of the wreath is jute yarn, which serves to secure the plastic evergreen foliage to the vine core, and to hang the wreath. A pre-lit version of this item may be imported under item number L86532. These wreaths will be advertised, marketed, and sold exclusively as decorations for Christmas. The applicable subheading for the Christmas wreaths item number S86531, and item number L86532, 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