C80905 C8 Ruling Active

The tariff classification of Christmas articles from China.

Issued November 10, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted two samples. The first sample is identified as item #2007, A Savior Has Been Born. It is a wall plaque depicting the nativity scene; Baby Jesus, Virgin Mary, Joseph and the Three Wise Men with an angel flying overhead. This wall placque measures 2 inches deep by 8 inches high and 6-3/8 inches wide. A section of the plaque is a scriptural verse relating to the nativity covered by glass. Although the scriptural verse could be replaced by a photo and the wall plaque could be used as a picture frame, in the condition imported it is merely a decorative wall plaque. The second sample, item #2219, Santa Seasoners. It is a salt and pepper shaker set. Each piece is a three dimensional Santa face with a white beard and a red Santa hat with holly. One shaker has two holes in the top of the hat and the other shaker has three holes. The bottom of both shakers is flat in order to place on a table during the Christmas season.

CBP rationale

The applicable subheading for the nativity set and the Santa salt and pepper shakers will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY C80905 November 10, 1997 CLA-2-95:RR:NC:SP:222 C80905 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. Myron Paul Barlow Miller & Company P.C. 4929 Main Street Kansas City, MO 64112 RE: The tariff classification of Christmas articles from China. Dear Mr. Barlow: In your letter dated October 15, 1997, on behalf of your client, House Of Lloyd, Inc., you requested a tariff classification ruling. You have submitted two samples. The first sample is identified as item #2007, A Savior Has Been Born. It is a wall plaque depicting the nativity scene; Baby Jesus, Virgin Mary, Joseph and the Three Wise Men with an angel flying overhead. This wall placque measures 2 inches deep by 8 inches high and 6-3/8 inches wide. A section of the plaque is a scriptural verse relating to the nativity covered by glass. Although the scriptural verse could be replaced by a photo and the wall plaque could be used as a picture frame, in the condition imported it is merely a decorative wall plaque. The second sample, item #2219, Santa Seasoners. It is a salt and pepper shaker set. Each piece is a three dimensional Santa face with a white beard and a red Santa hat with holly. One shaker has two holes in the top of the hat and the other shaker has three holes. The bottom of both shakers is flat in order to place on a table during the Christmas season. The applicable subheading for the nativity set and the Santa salt and pepper shakers 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, Robert B. Swierupski Director, National Commodity Specialist Division

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