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NY 870511

February 11, 1992

CLA-2-95:S:N:N3G: 870511

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.4000

Mr. David Malina
Import Manager
Silvestri Corporation
2720 North Paulina Street
Chicago, Illinois 60614

RE: The tariff classification of an artificial Christmas tree from Thailand.

Dear Mr. Malina:

In your letter dated January 7, 1992, you requested a tariff classification ruling.

The illustrations, which accompanied your letter and the details you furnished, describe an artificial, lighted Christmas tree, which measures 7 1/2 feet. The tree is strung with ten sets of miniature Christmas lights, and the tree stand is attached at the base of the center pole. Each branch is wrapped with PVC and suspended from the center pole on plastic hinges. Hinging allows the branches to fold up for storage. The essential character is supplied by the plastic tree.

The applicable subheading for the artificial tree will be 9505.10.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Other: of plastics. The duty rate will be 8.4 percent ad valorem.

Articles classifiable under subheading 9505.10.4000, HTS, which are products of Thailand are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire
Area Director

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