817750 81 Ruling Active

The tariff classification of a wooden nutcracker from China

Issued January 5, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9502.10.0020

Headings: 9502

Product description

The tariff classification of a wooden nutcracker from China

CBP rationale

The applicable subheading for the nutcracker will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height.

Full text

PD 817750 January 5, 1996 CLA-2-96:L:CO:D22 817750 CATEGORY: Classification TARIFF NO.: 9502.10.0020 Ms. Rose Althoff Midwest of Cannon Falls P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a wooden nutcracker from China Dear Ms. Althoff: In your letter dated December 27, 1995, you requested a tariff classification ruling. You have requested information on the tariff treatment of a wooden nutcracker, item number 17995-6, which you refer to in your ruling request as "Yosemite Sam Nutcracker." The submitted sample is a 9 1/2 inch reproduction of the cartoon character "Yosemite Sam." It stands on a base and functions as a nutcracker. It is made of resin and wood and intended to be used as a decorative home accessory. The applicable subheading for the nutcracker will be 9502.10.0020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Dolls representing only human beings and parts and accessories thereof: Dolls, whether or not dressed: Other: Not over 33 cm in height." The rate of duty will be free. Please note that the subject "Yosemite Sam" nutcracker article may constitute an infringement of a registered copyright under Section 602 of the Copyright Act (17 U.S.C. 602). Importations of this merchandise may be subject to the provisions of Section 133 of the Customs Regulations if it copies or simulates a registered copyright work recorded with the Customs Service. For information regarding copyrights contact the following office or you may contact them directly at (202) 482-6960. Intellectual Property Rights Branch U.S. Customs Service Headquarters 1301 Constitution Avenue, N.W. Franklin Court Washington, D.C. 20229 A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. Sincerely, (signed) Leticia Moran Port Director

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