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The tariff classification of Christmas gift trim and bell from Taiwan and China.
Issued July 3, 1997 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardB8 B86149 (July 3, 1997)
Tariff classification
HTS codes: 8306.10.0000, 9505.10.2500
Product description
You have submitted four samples of Christmas gift trim. Your header states "trim your tree or decorate a special holiday gift". Accordingly, we believe these items are sold as both package decorations and tree ornaments. Sample no. 1, is identified as item #295XTM6004, Red Jingle Bell gift trim. The item consists of a red metal bell with a metal wire hanger in the top. A 4-1/2 inch white looped cord is attached to the wire hanger. Sample no. 2, is a Stuffed Bear Christmas gift trim, item #295XTM6231. This article is a plush bear stuffed with polyester. A red bow that has been permanently stitched through the knot attaches the bow to the bear's neck. A three inch looped red cotton cord is sewn at the top of the bear's head. Sample no. 3, is identified as Miniature Mittens Christmas gift trim, item #195XTM6145. The knitted mittens are constructed of polyester/wool yarn. A 5 inch knitted yarn joins the two mittens together. Sample no. 4, is a Miniature Christmas Stocking gift trim, item #295XTM6204. The Miniature Stocking consists of green, yellow and red felt fabric. The stocking has a red and yellow star design with a button sewn in the middle. A 1/4 inch green satin ribbon makes a 2-1/2 inch loop at the top back edge of the stocking. The samples are returned as requested.
CBP rationale
The applicable subheading for the Red Jingle Bell will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, non-electric, of base metal;. The applicable subheading for the Stuffed Bear, Miniature Mittens and the Miniature Christmas Stocking will be 9505.10.2500, HTS, which provides for festive.
Full text
NY B86149 July 3, 1997 CLA-2-95:RR:NC:SP:222 B86149 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8306.10.0000 Ms. Kelly Thurston Hallmark Cards, Inc. Kansas City, MO 64141 RE: The tariff classification of Christmas gift trim and bell from Taiwan and China. Dear Ms. Thurston: In your letter dated May 28, 1997, received in this office on June 5, 1997, you requested a tariff classification ruling. You have submitted four samples of Christmas gift trim. Your header states "trim your tree or decorate a special holiday gift". Accordingly, we believe these items are sold as both package decorations and tree ornaments. Sample no. 1, is identified as item #295XTM6004, Red Jingle Bell gift trim. The item consists of a red metal bell with a metal wire hanger in the top. A 4-1/2 inch white looped cord is attached to the wire hanger. Sample no. 2, is a Stuffed Bear Christmas gift trim, item #295XTM6231. This article is a plush bear stuffed with polyester. A red bow that has been permanently stitched through the knot attaches the bow to the bear's neck. A three inch looped red cotton cord is sewn at the top of the bear's head. Sample no. 3, is identified as Miniature Mittens Christmas gift trim, item #195XTM6145. The knitted mittens are constructed of polyester/wool yarn. A 5 inch knitted yarn joins the two mittens together. Sample no. 4, is a Miniature Christmas Stocking gift trim, item #295XTM6204. The Miniature Stocking consists of green, yellow and red felt fabric. The stocking has a red and yellow star design with a button sewn in the middle. A 1/4 inch green satin ribbon makes a 2-1/2 inch loop at the top back edge of the stocking. The samples are returned as requested. The applicable subheading for the Red Jingle Bell will be 8306.10.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for bells, gongs and the like, non-electric, of base metal;...bells, gongs and the like, and parts thereof. The rate of duty will be 5.8 percent ad valorem. The applicable subheading for the Stuffed Bear, Miniature Mittens and the Miniature Christmas Stocking will be 9505.10.2500, HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division
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