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C86444 C8 Ruling Active

The tariff classification of a Christmas tree candy dish.

Issued May 13, 1998 by U.S. Customs and Border Protection.

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C8 C86444 (May 13, 1998)

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

, 2 Bergen Turnpike, Ridgfield Park, NJ 07660-2380. The item is a 24% lead crystal, two-piece decorative candy dish consisting of a 5" x 2" round base that functions as a candy dish and a 9" high lid that is a three-dimensional representation of a Christmas tree. The top of the tree has a ornamental tree topper also of crystal. The merchandise is to be sold and marketed as a Christmas item during the Christmas season. The style number will be either 333204-GB or 3337001-GB. The articles will be imported from Poland through the Port of New York and others. Your sample is being returned under separate cover.

CBP rationale

The applicable subheading for the crystal Christmas tree candy dish will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,.

Full text

PD C86444 May 13, 1998 CLA-2-95: CO:CH:D12 C86444 CATEGORY: Classification TARIFF NO; 9505.10.5020 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP Counselors at Law 245 Park Avenue New York, NY 10167-3397 RE: The tariff classification of a Christmas tree candy dish. Dear Mr. Murphy: In your letter dated April 8, 1998 you requested a tariff classification ruling in behalf of your client, Crystal Clear Industries, Inc., 2 Bergen Turnpike, Ridgfield Park, NJ 07660-2380. The item is a 24% lead crystal, two-piece decorative candy dish consisting of a 5" x 2" round base that functions as a candy dish and a 9" high lid that is a three-dimensional representation of a Christmas tree. The top of the tree has a ornamental tree topper also of crystal. The merchandise is to be sold and marketed as a Christmas item during the Christmas season. The style number will be either 333204-GB or 3337001-GB. The articles will be imported from Poland through the Port of New York and others. Your sample is being returned under separate cover. The applicable subheading for the crystal Christmas tree candy dish will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for "Festive, carnival or other entertainment articles,...Articles for Christmas festivities; Other,: Other". The rate of duty will be free. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F. R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the atention of the Customs officer handling the transaction. Sincerely, Kevin Weeks Port Director Chicago, Illinois

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