B87112 B8 Ruling Active

The tariff classification of a Santa Claus Christmas tree ornament from China.

Issued July 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The ornament in question, is known as a "Fabric Skiing Santa", and is described as an 8" ethnic Santa in a red suit with white trim and green gloves. Made of light weight material, he is carrying ski poles and is standing on skis. He is wearing a burlap backpack filled with berries, pine cones and gifts. A string loop is attached to the hat of the Santa for hanging in a Christmas tree.

CBP rationale

The applicable subheading for the Christmas tree top ornament will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other.

Full text

PD B87112 July 15, 1997 CLA-2-97:L:C:CTS22:G24 B87112 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Santa Claus Christmas tree ornament from China. Dear Ms. Aldinger: In your letter dated June 20, 1997, you requested a tariff classification ruling on a Christmas tree ornament, Rite Aid item number 972716. The ornament in question, is known as a "Fabric Skiing Santa", and is described as an 8" ethnic Santa in a red suit with white trim and green gloves. Made of light weight material, he is carrying ski poles and is standing on skis. He is wearing a burlap backpack filled with berries, pine cones and gifts. A string loop is attached to the hat of the Santa for hanging in a Christmas tree. The applicable subheading for the Christmas tree top ornament will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Thomas S. Winkowski Port Director Los Angeles International Airport

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