CBP Ruling E82444 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples, one of wood and one of plastic. You have also submitted photographs of other wooden and plastic articles. The first sample is a wooden statue of Santa Claus wearing the traditional red and white suit with a matching hat, green gloves and black boots. Santa holds a horn in one hand and his gift sack in the other. This wooden figure also includes a teddy bear dressed in a red and white jacket with a small red and white textile bow tie. The teddy bear is holding a decorated Christmas wreath that includes a small red and white checkered textile bow. This article has a flat wooden base that enables the statue to be placed on a tabletop in an upright position. The wooden base is decorated with artificial pine branches. A sprig of man-made fiber woven leaves and plastic holly berries is included. The second sample is a decorative plaque made of plastic. It is designed with polar bears and penguins seated in a sleigh. The polar bears are wearing red and green scarves and red and blue hats. The plaque has a large blank space in which something is intended to be placed. In order to rule on this item as well as all of the items in the photographs, except the Christmas trees, we need to know how these items will be marketed and sold. Please provide advertisements, catalogue pages, etc. showing how the items with the blank areas will be marketed and sold. Also what kind of information is intended to go in the blank space on the statues and plaques.

CBP rationale

a decorated Christmas wreath that includes a small red and white checkered textile bow. This article has a flat wooden base that enables the statue to be placed on a tabletop in an upright position. The wooden base is decorated with artificial pine branches. A sprig of man-made fiber woven leaves and plastic holly berries is included. The second sample is a decorative plaque made of plastic. It is designed with polar bears and penguins seated in a sleigh. The polar bears are wearing red and green scarves and red and blue hats. The plaque has a large blank space in which something is intended to be placed. In order to rule on this item as well as all of the items in the photographs, except the Christmas trees, we need to know how these items will be marketed and sold. Please provide advertisements, catalogue pages, etc. showing how the items with the blank areas will be marketed and sold. Also what kind of information is intended to go in the blank space on the statues and plaques. The applicable subheading for the submitted sample of a wooden Santa decoration and for the wooden Christmas trees will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for …articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, of wood. The rate of duty will be free.

Full text

NY E82444 June 24, 1999 CLA-2-95:RR:NC:SP:222 E82444 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Joanne Pack First Class Cargo Systems, Ltd. 104 South Central Avenue, Room 4 Valley Stream, NY 11580 RE: The tariff classification of Christmas decorations from China. Dear Ms. Pack: In your letter dated May 19, 1999, on behalf of your client Design Works Crafts, Inc., you requested a tariff classification ruling. You have submitted two samples, one of wood and one of plastic. You have also submitted photographs of other wooden and plastic articles. The first sample is a wooden statue of Santa Claus wearing the traditional red and white suit with a matching hat, green gloves and black boots. Santa holds a horn in one hand and his gift sack in the other. This wooden figure also includes a teddy bear dressed in a red and white jacket with a small red and white textile bow tie. The teddy bear is holding a decorated Christmas wreath that includes a small red and white checkered textile bow. This article has a flat wooden base that enables the statue to be placed on a tabletop in an upright position. The wooden base is decorated with artificial pine branches. A sprig of man-made fiber woven leaves and plastic holly berries is included. The second sample is a decorative plaque made of plastic. It is designed with polar bears and penguins seated in a sleigh. The polar bears are wearing red and green scarves and red and blue hats. The plaque has a large blank space in which something is intended to be placed. In order to rule on this item as well as all of the items in the photographs, except the Christmas trees, we need to know how these items will be marketed and sold. Please provide advertisements, catalogue pages, etc. showing how the items with the blank areas will be marketed and sold. Also what kind of information is intended to go in the blank space on the statues and plaques. The applicable subheading for the submitted sample of a wooden Santa decoration and for the wooden Christmas trees will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for …articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, of wood. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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