The tariff classification of Christmas decorations and a wooden decorationfrom China.
Issued July 9, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4420.10.0000, 9505.10.2500
Product description
The tariff classification of Christmas decorations and a wooden decorationfrom China.
CBP rationale
The applicable subheading for stock number 90630, reindeer door knob hanger, and stock number 90633, Season's Greetings, wall decoration, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for stock number 90634, Welcome plaque, will be 4420.10.0000, HTS, which provides for wood marquetry and inlaid wood;.
Full text
NY C89129 July 9, 1998 CLA-2-95:RR:NC:SP:222 C89129 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 4420.10.0000 Ms. Michele Smith Sears, Roebuck and Company 3333 Beverly Road, BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of Christmas decorations and a wooden decoration from China. Dear Ms. Smith: In your letter dated June 10, 1998, you requested a tariff classification ruling. You have submitted four samples. Sample no. 1, stock number 90630, is a wooden reindeer door knob hanger. The reindeer is wearing a Santa hat that is decorated with holly. Sample no. 2, stock number 90633, is wooden wall decoration with the words "Season's Greetings" inscribed thereon. The wall decoration has a decorated Christmas tree on one end and a Snowman on the other. This greeting may be hung on a door. Sample no. 3, stock number 90634, is a wooden wall plaque with the word "Welcome" inscribed thereon. It is decorated with a red bow, holly and berries. This plaque may be hung on a door. It can be used not just during the Christmas holiday season, but all year round. Sample no. 4, stock number 97672, is a wooden door knob hanger. This design shows a snowman and a child on a sled. We are unable to issue a ruling on the classification of stock number 97672, the wooden door knob hanger with the snowman. The issue of the classification of snowmen within the Festive Article provision is presently before the Office of Regulations and Rulings, Customs Service Headquarters. Under the circumstances it is suggested that you file protests for any entries that might be made prior to the Headquarters decision being rendered. Request further review of those protests, to receive consideration of your arguments. The samples are returned as you requested. The applicable subheading for stock number 90630, reindeer door knob hanger, and stock number 90633, Season's Greetings, wall decoration, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for stock number 90634, Welcome plaque, will be 4420.10.0000, HTS, which provides for wood marquetry and inlaid wood;...statuettes and other ornaments, of wood. The rate of duty will be 3.6 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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