808330 80 Ruling Active

The tariff classification of a Christmas wall decoration with Santa design from China.

Issued April 19, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted a sample of a Christmas decoration which is intended to be hung on a wall or door. The item is a wreath approximately 12 inches in diameter. In the center of the wreath has a lightly stuffed face of the traditional Santa Claus figure. The item is covered with 65% polyester, 35% cotton woven fabric. It has sponge stuffing and cardboard backing.

CBP rationale

The applicable subheading for the Santa design wall decoration will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other.

Full text

NY 808330 April 19, 1995 CLA-2-95:S:N:N6:343 808330 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Lynn O'Beirn Four Star International Trading Company 3330 East 79th Street Cleveland, OH 44127 RE: The tariff classification of a Christmas wall decoration with Santa design from China. Dear Ms. O'Beirn: In your letter dated March 14, 1995 you requested a tariff classification ruling. You have submitted a sample of a Christmas decoration which is intended to be hung on a wall or door. The item is a wreath approximately 12 inches in diameter. In the center of the wreath has a lightly stuffed face of the traditional Santa Claus figure. The item is covered with 65% polyester, 35% cotton woven fabric. It has sponge stuffing and cardboard backing. The applicable subheading for the Santa design wall decoration will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, other, other. This item number is free of duty. There are no quota or visa requirements applicable to this merchandise at this time. You also ask about the classification of similar wreaths with bear, reindeer or other kinds of Christmas motifs. We cannot rule on such items without a sample of each. U.S. Customs Headquarters has ruled, however, that the three dimensional form of the traditional Santa Claus figure is a unique form traditionally associated with Christmas festivities and as such classifiable in heading 9505. The exception made for the Santa Claus motif would not apply to the other motifs you mention. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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