9-Foot Upside-Down PVC Artificial Christmas Tree from Canada
Innovative 9-foot upside-down artificial Christmas tree made of PVC branches hanging from a plastic ceiling mount. HTS 9505.10.4010 applies to this plastic festive novelty for Christmas. Maximizes floor space for gifts underneath.
Duty Rate — Canada → United States
10%
Rate breakdown
9903.05.2910%Section 301 (forced labor) — additional 10% ad valorem on products of Canada
Import Tips
• Document unique design as Christmas-specific; ensure mount is plastic-dominant
• Pitfall: ceiling feature leading to Chapter 94 misclassification as lighting parts