851607 85 Ruling Active

The tariff classification of Santa in Chimney, Mr. Santa,Mrs Claus, Red Girl and Angel from Taiwan.

Issued May 22, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5000

Headings: 9505

Product description

The tariff classification of Santa in Chimney, Mr. Santa,Mrs Claus, Red Girl and Angel from Taiwan.

CBP rationale

The applicable subheading for the figures described above - #84550 Santa in Chimney, #85100 Mr. Santa, #85130 Mrs. Claus, #85140 Red Girl, #86160 Angel - will be 9505.10.5000, 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 851607 May 22 1990 CLA-2-95:S:N:N3G:343 851607 CATEGORY: Classification TARIFF NO.: 9505.10.5000 Mr. Joshua Eckhaus Attorney in Fact Fritz Companies, Inc. 40 Exchange Place, 12th Floor New York, NY 10005 RE: The tariff classification of Santa in Chimney, Mr. Santa, Mrs Claus, Red Girl and Angel from Taiwan. Dear Mr. Eckhaus: In your letter dated April 24, 1990, on behalf of Montgomery Ward Importing Inc., you requested a tariff classification ruling. The descriptions and illustrations submitted with your request describe the five articles as animated, electrical figures. When plugged in, candles light up and the figures move. Santa in Chimney, #84550, is a stuffed 20 inch figure, dressed in a Santa suit and seated on a chimney beside a bag of gifts. He holds a candle in his right hand. Mr. Santa #85100, and Mrs. Claus #85130, are each 24 inches in height. Neither figure is stuffed. Mr. Santa, dressed in a Santa outfit, holds a candle in his right hand and a small bag with a wrist loop on his left wrist. The figure stands on a white circular base. Mrs. Claus wears a red and white Christmas costume and holds a candle in her right hand. The Red Girl, #85140, is 24 inches in height and is not stuffed. She is wearing a red and white Christmas outfit and holds a candle in her right hand. The Angel, #86160, is 24 inches in height and holds a candle in her right hand. The figure is clothed in a white, gold trimmed angel costume, and carries a small bag attached to the left wrist with a loop. The applicable subheading for the figures described above - #84550 Santa in Chimney, #85100 Mr. Santa, #85130 Mrs. Claus, #85140 Red Girl, #86160 Angel - will be 9505.10.5000, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: other: other. The rate of duty will be 5.8 percent ad valorem. The illustrations will be returned as requested. 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →