The tariff classification of Christmas articles from Hong Kong.
Issued April 22, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000, 9505.10.2500
Product description
You have submitted five photocopies of samples of Christmas articles. (1) gold and silver angel ornament, item #H-74-E-6046, (2) gold and silver Santa ornament, item #H-74-E-6047, (3) Christmas angel hanging ornament, item #H-74-E-1234, (4) Christmas musical instrument ornament, item #H-74-E-2317, (5) gold trim wire tie-on bow, item #H-74-H-6070. Your letter of inquiry states that all of these items are composed of plastic. Items #1 through 4 have loops for hanging on the Christmas tree. Item #5, the gold trim wire tie bow is of a size that will be principally used as packing.
CBP rationale
The applicable subheading for all of the Christmas articles # 1 through 4 mentioned above will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive. The applicable subheading for item #5 will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.
Full text
NY C86047 April 22, 1998 CLA-2-95:RR:NC:SP:222 C86047 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Ms. Rosy Curbelo Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, P. R. 00919-0839 RE: The tariff classification of Christmas articles from Hong Kong. Dear Ms. Curbelo: In your letter dated March 19, 1998, you requested a tariff classification ruling. You have submitted five photocopies of samples of Christmas articles. (1) gold and silver angel ornament, item #H-74-E-6046, (2) gold and silver Santa ornament, item #H-74-E-6047, (3) Christmas angel hanging ornament, item #H-74-E-1234, (4) Christmas musical instrument ornament, item #H-74-E-2317, (5) gold trim wire tie-on bow, item #H-74-H-6070. Your letter of inquiry states that all of these items are composed of plastic. Items #1 through 4 have loops for hanging on the Christmas tree. Item #5, the gold trim wire tie bow is of a size that will be principally used as packing. The applicable subheading for all of the Christmas articles # 1 through 4 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. The applicable subheading for item #5 will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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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