C83053 C8 Ruling Active

The tariff classification of plastic table decorations from China.

Issued February 4, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted samples for stock no. 91039 and stock no. 91040. Stock no. 91039 is an assortment of two styles of snowmen. The snowmen measure 5.75 inches in height. Each snowman is colorfully dressed and decorated with red boots, scarf, a colorful jacket and a black hat with a red band decorated with holly leaves and berries. Stock no. 91040 is an assortment of two styles of bears. The bears measure 6 inches in height. One of the bears is dressed like Santa and the other bear is dressed in a stocking hat with a striped jacket, holding a tree.

CBP rationale

a tree. You state that the merchandise of both stock numbers will be purchased and sold through your Christmas department as Christmas decorations. These samples are returned as requested. The applicable subheading for stock nos. 91039 and 91040, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other. The rate of duty will be free.

Full text

NY C83053 February 4, 1998 CLA-2-95:RR:NC:SP:222 C83053 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of plastic table decorations from China. Dear Ms. Smith: In your letter dated December 30, 1997, you requested a tariff classification ruling. You have submitted samples for stock no. 91039 and stock no. 91040. Stock no. 91039 is an assortment of two styles of snowmen. The snowmen measure 5.75 inches in height. Each snowman is colorfully dressed and decorated with red boots, scarf, a colorful jacket and a black hat with a red band decorated with holly leaves and berries. Stock no. 91040 is an assortment of two styles of bears. The bears measure 6 inches in height. One of the bears is dressed like Santa and the other bear is dressed in a stocking hat with a striped jacket, holding a tree. You state that the merchandise of both stock numbers will be purchased and sold through your Christmas department as Christmas decorations. These samples are returned as requested. The applicable subheading for stock nos. 91039 and 91040, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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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