3-Foot Pre-Lit PVC Artificial Christmas Tree from Japan
A compact 3-foot artificial Christmas tree made primarily from PVC branches and a plastic stand, featuring pre-installed LED lights for holiday decoration. It falls under HTS 9505.10.4010 as an artificial Christmas tree of plastics designed specifically for Christmas festivities. The PVC material and festive purpose distinguish it from general plastic articles.
Duty Rate — Japan → United States
12.5%
Rate breakdown
9903.05.4912.5%Except for products described in headings 9903.05.85–9903.05.92, articles the product of Japan, with an ad valorem (or ad valorem equivalent) rate of duty under column 1 less than 12.5 percent, as provided for in U.S. note 52 to this subchapter
Import Tips
• Verify the tree's primary material is plastics (e.g
• PVC) via lab testing for accurate classification; include festive packaging in documentation to prove Christmas intent
• Avoid mislabeling as general decor to prevent reclassification