10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of porcelain buildings from China.
Issued December 29, 1996 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardA8 A89773 (December 29, 1996)
Tariff classification
HTS codes: 9505.10.5020
Headings: 9505
Product description
You have presented a full color brochure entitled The Disney Winter Wonderland Collection printed by MBI in conjunction with the Danbury Mint. This brochure depicts each of the four porcelain buildings on which you are requesting classification. These four buildings are: 1.) Schoolhouse Sculpture ( Item #DCB009) 2.) Village Hall Sculpture (Item #DCB010) 3.) Max & Toby's Vittles Sculpture (item #DCB011) 4.) North Pole Service Station Sculpture (Item #DCB012) You also cite Headquarters ruling 958747 dated September 20, 1996 which classified three of the components of the Disney Winter Wonderland Collection as festive articles.
CBP rationale
The applicable subheading for all four porcelain buildings item numbers DCB009, DCB010, DCB011 and DCB012 will be 9505.10.5020, Harmonized tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof.
Full text
NY A89773 December 29, 1996 CLA-2-95:RR:NC:2:222 A89773 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David A. Eisen Siegel, Mandel & Davidson, P.C. 1515 Broadway, 43rd Floor New York, N.Y. 10036-8901 RE: The tariff classification of porcelain buildings from China. Dear Mr. Eisen: In your letter dated November 27, 1996 on behalf of MBI Inc. you requested a tariff classification ruling. You have presented a full color brochure entitled The Disney Winter Wonderland Collection printed by MBI in conjunction with the Danbury Mint. This brochure depicts each of the four porcelain buildings on which you are requesting classification. These four buildings are: 1.) Schoolhouse Sculpture ( Item #DCB009) 2.) Village Hall Sculpture (Item #DCB010) 3.) Max & Toby's Vittles Sculpture (item #DCB011) 4.) North Pole Service Station Sculpture (Item #DCB012) You also cite Headquarters ruling 958747 dated September 20, 1996 which classified three of the components of the Disney Winter Wonderland Collection as festive articles. You state that all the items in the Disney Winter Wonderland Collection are marketed and sold during the Christmas season and are purchased solely by mail from MBI Inc. for display during the Christmas holidays. The applicable subheading for all four porcelain buildings item numbers DCB009, DCB010, DCB011 and DCB012 will be 9505.10.5020, Harmonized tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. This item number is free of duty. It remains free of duty in 1997. 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 R. Masterson at 212-466-5892. Sincerely, Roger J. Silvestri Director National Commodity Specialist Division
Ruling history
More rulings on the same tariff codes
The tariff classification of Christmas decorations from China.
The tariff classification of Christmas spreader knives from China.
The tariff classification of hand painted Christmas mugs from China.
The tariff classification of Christmas cookie jars from China.
The tariff classification of character door stoppers from China.
The tariff classification of a Santa Christmas Stocking from China.
The tariff classification of five Christmas festive products from China.
The tariff classification of decorative ceramic articles and Christmas note cards with envelopes from China.
The tariff classification of Christmas decorations from China.
The tariff classification of two ceramic candleholder/candle sets from China.
Follow A89773
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.