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The tariff classification of a novelty Santa from India
Issued June 20, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A84632 (June 20, 1996)
Tariff classification
HTS codes: 8306.29.0000
Headings: 8306
Product description
The merchandise is item number 15526-4, the Santa Rocking Toy. It is a novelty article that depicts a two-dimensional Santa fishing on the moon using a heart as bait. It is made of cut sheet iron and brightly painted red, gold, yellow, and green. The item is weighted and rests in pivot fashion on a six-inch high base, enabling it to rock back and forth when given a push by hand. In the opinion of this office, the Santa Rocking Toy is primarily decorative in nature.
CBP rationale
The applicable subheading for the Santa Rocking Toy will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other.
Full text
NY A84632 June 20, 1996 CLA-2-83:RR:NC:GI:113 A84632 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Rose Althoff Midwest of Cannon Falls 32057 64th Avenue P.O. Box 20 Cannon Falls, MN 55009-0020 RE: The tariff classification of a novelty Santa from India Dear Ms. Althoff: In your letter dated May 24, 1996, you requested a tariff classification ruling. The merchandise is item number 15526-4, the Santa Rocking Toy. It is a novelty article that depicts a two-dimensional Santa fishing on the moon using a heart as bait. It is made of cut sheet iron and brightly painted red, gold, yellow, and green. The item is weighted and rests in pivot fashion on a six-inch high base, enabling it to rock back and forth when given a push by hand. In the opinion of this office, the Santa Rocking Toy is primarily decorative in nature. The applicable subheading for the Santa Rocking Toy will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal, other. The general rate of duty will be 3 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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. If you have any questions regarding the ruling, contact National Import Specialist James Smyth at 212-466-2084. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
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