C86530 C8 Ruling Active

The tariff classification of Christmas decorations fromChina.

Issued May 14, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.1500, 9505.90.4000, 9505.10.2500

Headings: 9505

Product description

The tariff classification of Christmas decorations fromChina.

CBP rationale

The applicable subheading for the wooden wall Santa will be, 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive. The applicable subheading for the wall Christmas trees will be, 9505.10.2500, HTS, which provides for festive. The applicable subheading for the wired garland will be, 9505.90.4000 HTS, which provides for festive.

Full text

NY C86530 May 14, 1998 CLA-2-95:RR:NC:SP:222 C86530 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.10.2500; 9505.90.4000 Ms. Rosy Curbelo Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, P. R. 00919-0839 RE: The tariff classification of Christmas decorations from China. Dear Ms. Curbelo: In your letter dated March 30, 1998, and received in this office on April 13, 1998, you requested a tariff classification ruling. You have submitted three photocopies of samples of Christmas decorations. Item #H-74-L-0738 is identified as 18 inch half Christmas trees to be placed on the wall. The Christmas trees are decorated with plastic pine branches, polyester leaves, ribbon, berries, pinecone, rose, apples and satin balls. Item #H-74-L-3117 is 12 inch high wooden wall decorations in two styles. One is a Santa with the words "Merry Christmas" overhead. The other wooden wall decoration is a snow man with the words "Let It Snow" overhead. Item #H-74-N-1968 is a 25 feet wired tree garland. This product comes in assorted colors; gold, silver, red, green, blue and magenta. Additional information is required on the wooden snowman in order to render classification of this article. Please provide a sample of the snowman with catalogs, brochures or other literature depicting how this item is advertised, bought and sold. The applicable subheading for the wooden wall Santa will be, 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, of wood. The rate of duty will be free. The applicable subheading for the wall Christmas trees will be, 9505.10.2500, 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 the wired garland will be, 9505.90.4000 HTS, which provides for festive...articles for Christmas festivities and parts and accessories thereof: other: confetti, paper spirals or streamers, party favors and noisemakers; parts and accessories thereof. 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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