The information does not make sense because the Christmas Tree does not celebrate the arrival of the new year. no
What makes sense?
In the statement given we are told that the Christmas Tree celebrates the arrival of the new year but this is not correct. The reason is that the Christmas Tree announces the arrival of the Christmas celebration. The Christmas celebration is designed to mark the birth of Christ.
The Christmas tree is mostly dedicated to this purpose. So, we answer no to the question because the statement is not logical. A correct statement would be that the tree is meant for Christmas.