B86829 B8 Ruling Active

The tariff classification of village building accessories from China.

Issued July 25, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted three samples that are used in conjunction with the village building assortments. The first sample is identified as stock no. 97929, assortment of woodland animals. This item consists of the mother fox and two little foxes near a log. The second sample is identified as stock no. 97937, assortment trees. These trees will be used as part of the village accessories. The third sample is identified as stock no. 98901, mini house assortment. This item is designed with windows, doors, a yard with green shrubs and a gazebo. The mini house will be used to make up the village with the accessories mentioned above. The samples are returned as requested.

CBP rationale

The applicable subheading for all of the items mentioned above will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY B86829 July 25, 1997 CLA-2-95:RR:NC:SP:222 B86829 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Michele Smith Sears, Roebuck and Company 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of village building accessories from China. Dear Ms. Smith: In your letter dated June 18, 1997, you requested a tariff classification ruling. You have submitted three samples that are used in conjunction with the village building assortments. The first sample is identified as stock no. 97929, assortment of woodland animals. This item consists of the mother fox and two little foxes near a log. The second sample is identified as stock no. 97937, assortment trees. These trees will be used as part of the village accessories. The third sample is identified as stock no. 98901, mini house assortment. This item is designed with windows, doors, a yard with green shrubs and a gazebo. The mini house will be used to make up the village with the accessories mentioned above. The samples are returned as requested. The applicable subheading for all of the items mentioned above will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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