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The tariff classification of two ceramic Santa candle holders from Taiwan.
Issued February 15, 1994 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboard89 894203 (February 15, 1994)
Tariff classification
HTS codes: 9505.10.5020
Headings: 9505
Product description
You have submitted two samples. They are marked C4112 LAY and LAY GRAND C920232. Each item is ceramic and has a standing figure that is recognizable as the traditional Santa Claus. One Santa figure is standing beside a chimney which is a candle holder. The other Santa figure stands beside a candle holder decorated with a bow and holly. The Santa figures and the candle holders are joined by the base of the item.
CBP rationale
The applicable subheading for both Santa figurines with candle holders will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles.
Full text
NY 894203 February 15, 1994 CLA-2-95:S:N:N6:343 894203 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Robyn Taylor Cape Craftsmen Inc. P.O. Box 517 Elizabethtown, NC 28337 RE: The tariff classification of two ceramic Santa candle holders from Taiwan. Dear Ms. Taylor: In your letter dated January 20, 1994 you requested a classification ruling. You have submitted two samples. They are marked C4112 LAY and LAY GRAND C920232. Each item is ceramic and has a standing figure that is recognizable as the traditional Santa Claus. One Santa figure is standing beside a chimney which is a candle holder. The other Santa figure stands beside a candle holder decorated with a bow and holly. The Santa figures and the candle holders are joined by the base of the item. The applicable subheading for both Santa figurines with candle holders will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles...parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, other, other. The duty rate will be 5.8 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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