9505.10.40.10 - Artificial Christmas trees 🖩
Details
| Field | Value |
|---|---|
| Unit of Quantity | No. |
| General Rate of Duty (Column 1 - General) | Free |
| Special Rate of Duty (Column 1 - Special) | N/A |
| Column 2 Rate of Duty | 60% |
| Quota Quantity | N/A |
| Additional Duties | N/A |
Overview
This HTS category, 9505.10.40.10, specifically classifies artificial Christmas trees. These are manufactured articles designed to visually resemble natural Christmas trees for decorative purposes during the festive season. The primary material for items classified here is plastic, encompassing a wide range of synthetic polymers used to construct the foliage, trunk, and branches.
Distinguishing this category from its sibling, 9505.10.40.20 "Other," is the defining characteristic of the item's primary function. While "Other" would encompass other plastic articles for Christmas festivities not specifically identified as artificial trees, this code is exclusively for items that are functionally and visually designed to be artificial Christmas trees. This distinction is crucial for accurate customs declarations, ensuring that only items fitting the description of an artificial tree are classified here.
As this is a leaf node within the HTS structure, there are no further subcategories. Classification under 9505.10.40.10 is therefore final for artificial Christmas trees manufactured from plastic. This means that all variations and styles of plastic artificial Christmas trees, regardless of size, color, or pre-decorated status, will fall under this specific subheading, provided they are not primarily made of materials that would warrant classification elsewhere.