C85107 C8 Ruling Active

The tariff classification of a Christmas ornament from China/Taiwan.

Issued March 27, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is identified as a Kissing Ball, style number PP-174119. This item is a Christmas ornament shaped to resemble a ball. It is constructed of artificial foliage and decorated with brightly colored representations of gift wrapped packages, clusters of gold tone berries, holly leaves, red satin covered balls with gold decorations and a purple bow shaped ribbon. This ornament measures approximately 4-1/2 inches in height and it has a gold-colored looped ribbon so the article may be hung over a door or light fixture.

CBP rationale

The applicable subheading for the Kissing Ball will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY C85107 March 27, 1998 CLA-2-95:RR:NC:SP:222 C85107 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Louis S. Shoichet Siegel, Mandell & Davidson One Astor Plaza 1515 Broadway 43rd Floor New York, NY 10036-8901 RE: The tariff classification of a Christmas ornament from China/Taiwan. Dear Mr. Shoichet: In your letter dated March 5, 1998, on behalf of your client Avon Products, Inc., you requested a tariff classification ruling. The submitted sample is identified as a Kissing Ball, style number PP-174119. This item is a Christmas ornament shaped to resemble a ball. It is constructed of artificial foliage and decorated with brightly colored representations of gift wrapped packages, clusters of gold tone berries, holly leaves, red satin covered balls with gold decorations and a purple bow shaped ribbon. This ornament measures approximately 4-1/2 inches in height and it has a gold-colored looped ribbon so the article may be hung over a door or light fixture. The applicable subheading for the Kissing Ball 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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