9505.10.40 - Of plastics

This category, HTS Code 9505.10.40, specifically encompasses "Of plastics" articles intended for Christmas festivities, including their parts and accessories. These items are distinguished by their primary construction material – plastics – and their intended use in celebrating Christmas. This means that a wide array of decorative items, such as ornaments, figures, garlands, and other seasonal embellishments, will fall under this classification, provided they are predominantly made of plastic.

Unlike its sibling category, 9505.10.50, which covers "Other" Christmas festive articles (presumably those not primarily made of plastic, such as those made of wood, glass, or fabric), this 9505.10.40 category is strictly limited to plastic-based products. This material distinction is a key factor in proper classification, ensuring that similar items made from different materials are directed to their appropriate HTS headings.

Within this "Of plastics" designation for Christmas festive articles, further subdivisions exist to refine classification based on specific product types. The subcategories, 9505.10.40.10 for Artificial Christmas trees and 9505.10.40.20 for "Other" plastic Christmas festive articles, allow for more precise categorization. This hierarchical breakdown ensures that even within the broad category of plastic Christmas items, specific products like artificial trees are identified separately from other plastic decorations.