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875406 87 Ruling Active

The tariff classification of Christmas village accessoriesfrom China

Issued July 1, 1993 by U.S. Customs and Border Protection.

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87 875406 (July 1, 1993)

Tariff classification

HTS codes: 9503.90.6000, 4420.10.0000, 3926.40.0000, 6702.90.6500

Headings: 6702, 9503, 3926, 4420

Product description

a two-piece wooden fence set, 1-3/4 inches high 2. a decorated miniature wooden footbridge 3. a miniature plastic non-electrified light garland 4. a two-piece 4 inch high bristle tree set 5. a set of two miniature plastic street signposts with street labels

CBP rationale

The applicable subheading for the miniature wooden fence and footbridge decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The applicable subheading for the plastic garland will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics. The applicable subheading for the bristle trees will be 6702.90.6500, HTS, which provides for other artificial flowers, foilage and fruit and parts thereof and articles made of artificial flowers, foilage or fruit. The applicable subheading for the miniature street signposts set will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism.

Full text

NY 875406 July 1, 1993 CLA-2-44:S:N:N1:230 875406 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 3926.40.0000; 6702.90.6500; 9503.90.6000 Ms. Linda Broadford The Stop & Shop Companies, Inc. 1 Bradlees Circle Braintree, MA 02184 RE: The tariff classification of Christmas village accessories from China Dear Ms. Broadford: In your letter dated June 15, 1992 you requested a tariff classification ruling. The ruling was requested on various decorative items used to create a miniature Christmas village scene. The items are retail packed and sold separately. Samples of the following items were submitted: 1. a two-piece wooden fence set, 1-3/4 inches high 2. a decorated miniature wooden footbridge 3. a miniature plastic non-electrified light garland 4. a two-piece 4 inch high bristle tree set 5. a set of two miniature plastic street signposts with street labels The applicable subheading for the miniature wooden fence and footbridge decorations will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of wood. The rate of duty will be 5.1 percent ad valorem. The applicable subheading for the plastic garland will be 3926.40.0000, HTS, which provides for statuettes and other ornamental articles of plastics. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for the bristle trees will be 6702.90.6500, HTS, which provides for other artificial flowers, foilage and fruit and parts thereof and articles made of artificial flowers, foilage or fruit. The rate of duty will be 17 percent ad valorem. The applicable subheading for the miniature street signposts set will be 9503.90.6000, HTS, which provides for other toys (except models), not having a spring mechanism. The rate of duty will be 6.8 percent ad valorem. 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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