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Ruling 8000000509

active

&&These "Christmas Cone Trees", styles AEC5720M and AEC6220M, consist of a 24-inch tall iron wire frame covered in plastic beads. Style AEC5720M is covered in gold coloured beads with a beaded star adorning the top. It also has two narrow bands of darker coloured beads encircling the lower and upper portion of the frame, which resemble tinsel garland. Style AEC6220M is covered in white beads. It has three, evenly spaced narrow bands of silver coloured beads encircling the frame, which resemble tinsel garland. These goods are intended to be used as a tabletop or floor decoration during the Christmas holiday. They are packed in a cardboard box for shipping; however, they are sold in stores without packaging.

Phân loại mã HS

9505.10.00.10

Lý giải của CBSA

&&In your application for an advance ruling, you suggested tariff classification number 9505.10.00.90. This Tariff Item number is correct.&&&&Heading 95.05 provides for festive, carnival or other entertainment articles. Explanatory Note (A)(2) states that the heading covers "articles traditionally used at Christmas festivities, e.g., artificial Christmas trees ...". These articles are stylized artificial Christmas trees, used as tabletop or floor decoration during the Christmas holiday; as such, they are classified under Tariff Item 9505.10, as articles for Christmas festivities. They are a type of artificial Christmas tree; therefore, they are more accurately classified under Statistical Suffix 10, which provides for artificial Christmas trees.

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