C85538 C8 Ruling Active

The tariff classification of 3-dimension illuminated decorations from China.

Issued April 16, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted catalog pages depicting 3-dimensional items such as reindeer, Santa, Christmas tree, church, snowman, angel and sleigh. There are other items that are similar to those mentioned. All of the items are wire framed with lights and may be used to decorate inside or outside areas.. Your letter of inquiry states that this merchandise is sold during the Christmas season in retail packages with miniature light sets. You also indicate that these articles are offered with lights already attached by means of a clip or the customer can attach the lights. The consumer can remove and replace the lights as they desire.

CBP rationale

The applicable subheading for all of the items mentioned above will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive.

Full text

NY C85538 April 16, 1998 CLA-2-95:RR:NC:SP:222 C85538 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Ed Shelleman Alter Associates 12332 Conway Road Beltsville, MD 20705 RE: The tariff classification of 3-dimension illuminated decorations from China. Dear Mr. Shelleman: In your letter received in this office on March 16, 1998, you requested a tariff classification ruling. You have submitted catalog pages depicting 3-dimensional items such as reindeer, Santa, Christmas tree, church, snowman, angel and sleigh. There are other items that are similar to those mentioned. All of the items are wire framed with lights and may be used to decorate inside or outside areas.. Your letter of inquiry states that this merchandise is sold during the Christmas season in retail packages with miniature light sets. You also indicate that these articles are offered with lights already attached by means of a clip or the customer can attach the lights. The consumer can remove and replace the lights as they desire. The applicable subheading for all of the items mentioned above 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, 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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