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Lay something against the tree that the cat can climb down. Try sending a cat carrier up the tree. Use a towel and broom to get the cat out to the tree. Call a local arborist for help.
This could be a long, fallen branch or an extension ladder. If the angle of the item you lay against the tree is more gradual, the cat may be more comfortable climbing down it. Once again, give the cat time to decide to use this new escape route. Make sure the new escape route is really secure against the tree and then walk away. Throw a rope over the branch the cat is sitting on and then tie a cat carrier to one of the ends of the rope. Make sure the door or top of the carrier is open and then pull it up to the cat with the rope.  You can also put some favorite food with a strong smell inside the carrier. Wait for the cat to go inside. Be patient. If, after several hours, the cat does not go into the carrier, then you may need to climb up and put the cat inside of the carrier. Once the cat goes into the carrier, gently but quickly lower the carrier to the ground. This method is only suitable for when you can't quite reach the cat but it's almost close enough to grasp and if you have run out of other options, as it could traumatize the cat and has a greater risk of allowing the cat to fall and injure itself. Tie a towel firmly around the head of a broom. From a secure position, such as from the ground or from a secure position on a sturdy ladder, poke the cat with the broom enough to destabilize it. As the cat wobbles, its instincts will cause it to grab at the towel with its front claws, hooking them into the towel.  Pull steadily before the cat has time to let go, and it will attempt to hold both the tree and the towel with its claws. With luck, the well-hooked front claws will hold the towel more firmly than the rear claws can hold the tree, and your broom will have a cat holding onto it grimly with all claws. Be ready to support the weight of broom plus a writhing cat. Quickly slide your hand up the broom. Grab the cat by the scruff before it can climb back into the tree, making sure of course that you maintain your own grip on tree or ladder, or pass the broom and cat to a helper. While most fire departments will not come out to rescue a cat, local arborists will sometime do it. He or she will probably charge you a small fee to come out and rescue the cat, but it may be worth it if the arborist can get the cat down safely.