A84899 A8 Ruling Active

The tariff classification of an earthenware lighted house from China.

Issued July 19, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

The submitted sample is identified as "Doc Mitchell's Office Building", style no. 00721. It is a lighted, decorative article composed of 100 percent earthenware and molded in the shape of a Victorian style building. The building is 9 1/2 inches in height, 6 inches wide and 5 inches in depth. It is hand painted in several colors and decorated with garlands, bows and evergreen trees. The roof and trees are decorated with patches of snow that are molded into the structure. This building is hallow in side with a hole in the back and it has a socket to hold a 7 watt bulb to illuminate the building from the inside. The buildings are marketed and sold as traditional festive articles to be used during the Christmas season for decorating the home. A catalog of the "Colonial Village" line has been included with this request.

CBP rationale

The applicable subheading for the earthenware lighted house, style no. 00721, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY A84899 July 19, 1996 CLA-2-95:RR:NC:TP:343 A84899 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David Malina Geo. Zoltan Lefton Co. 3622 S. Morgan St. Chicago, IL 60609 RE: The tariff classification of an earthenware lighted house from China. Dear Mr. Malina: In your letter dated June 13, 1996 you requested a tariff classification ruling. The submitted sample is identified as "Doc Mitchell's Office Building", style no. 00721. It is a lighted, decorative article composed of 100 percent earthenware and molded in the shape of a Victorian style building. The building is 9 1/2 inches in height, 6 inches wide and 5 inches in depth. It is hand painted in several colors and decorated with garlands, bows and evergreen trees. The roof and trees are decorated with patches of snow that are molded into the structure. This building is hallow in side with a hole in the back and it has a socket to hold a 7 watt bulb to illuminate the building from the inside. The buildings are marketed and sold as traditional festive articles to be used during the Christmas season for decorating the home. A catalog of the "Colonial Village" line has been included with this request. The applicable subheading for the earthenware lighted house, style no. 00721, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive... entertainment articles...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free. 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 Alice Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division

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 →