9-Foot Upside-Down PVC Artificial Christmas Tree from Japan
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 — 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
• Document unique design as Christmas-specific; ensure mount is plastic-dominant
• Pitfall: ceiling feature leading to Chapter 94 misclassification as lighting parts