A85009 A8 Ruling Active

The tariff classification of a porcelain Christmas home from China.

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

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted a sample of a porcelain building. This product is identified as "Bus Station". It has snow patches on the roof that have been molded into the product. This item is hallow inside with a hole in the bottom so that a bulb could be placed there and light the "Bus Station" from within. It has a small music button on the back side. When the button is pressed, the tune "We Wish You A Merry Christmas" is played. This building is part of a group you call Snow Village. Items are sold only in the Christmas season and consumers would purchase the village pieces individually, not as a set.

CBP rationale

The applicable subheading for the "Bus Station" will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY A85009 July 19, 1996 CLA-2-95:RR:NC:TP:343 A85009 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Mary Clarke-Palmer Dollar General Corporation 427 Beech Street Scottsville, KY 42164-1698 RE: The tariff classification of a porcelain Christmas home from China. Dear Ms. Clarke-Palmer: In your letter dated June 20, 1996, on behalf of your client Dolgen Corporation, Inc., you requested a tariff classification ruling. You have submitted a sample of a porcelain building. This product is identified as "Bus Station". It has snow patches on the roof that have been molded into the product. This item is hallow inside with a hole in the bottom so that a bulb could be placed there and light the "Bus Station" from within. It has a small music button on the back side. When the button is pressed, the tune "We Wish You A Merry Christmas" is played. This building is part of a group you call Snow Village. Items are sold only in the Christmas season and consumers would purchase the village pieces individually, not as a set. The applicable subheading for the "Bus Station" 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

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