U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-13 · Updates real-time
The tariff classification of a Christmas wreath from China.
N343761 November 14, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lesa Hubbard JCPenney 6501 Legacy Dr, Ste. B100Plano, TX 75024 RE: The tariff classification of a Christmas wreath from China. Dear Ms. Hubbard: In your letter dated November 4, 2024, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as an Ornament/Snowflake Wreath, item number 373990. The circular 24” Christmas wreath is constructed with wire has a rattan backing that is completely obscured by the “snow dusted” polyethylene (PE) pine branches that make up the wreath. The wreath is decorated with battery-powered LED lighting, at least 20 plastic Christmas ball ornaments of various sizes in white and blue shades as well as four painted wood snowflakes. The wreath is marketed and sold as a decoration for Christmas. The applicable subheading for the Ornament/Snowflake Wreath, item number 373990, 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/. Your inquiry does not provide enough information for us to give a classification ruling on item number 373990, Let It Snow Centerpiece. Your request for a classification ruling should include a value breakdown for all components. Please supply dimensions for the “Let it Snow” sign as well as the printing method used to produce the sign. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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
Other CBP classification decisions referencing the same tariff code.