CBP Ruling E84316 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

Both items are 3-dimensional representations of Santa. Santa is dressed in the traditional red and white suit. He holds a decorated Christmas tree in one hand and a sack of toys in the other. The teapot is designed with a candy cane-like handle. The top is not removable. There is an opening in the back of Santa’s head for pouring water inside. The candy dish consists of two pieces. The head of Santa can be removed to store items inside. Item #13-3904 is a ceramic candy dish with a handle. This is a 3-dimensional representation of the head of Santa Claus. The top of the head is open and Santa’s hat is decorated with holly leaves and berries. Item #13-3911 is a ceramic napkin holder. It is a 3-dimensional representation of Santa. Santa is dressed in the traditional red and white suit. He holds a Christmas tree in one hand and a sack of toys in the other.

Full text

NY E84316 July 30, 1999 CLA-2-95:RR:NC:SP:222 E84316 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Anthony Prevosti American Cargo Express 435 Division Street Elizabeth, NJ 07201 RE: The tariff classification of Christmas decorations from China. Dear Mr. Prevosti: In your letter dated June 29, 1999, on behalf of your client Jay Import Co, Inc., you requested a classification ruling. You have submitted five samples of ceramic articles. Item #13-3914 consists of a 3 piece ceramic teapot. The three parts include a cup with a handle, the middle portion of the body of Santa is a cup with a candy cane-like handle and the lid is the head portion of Santa. When all three parts are fitted together, the ceramic teapot is a 3-dimensional representation of Santa Claus. Santa is dressed in the traditional red and white suit. He holds a teddy bear and a sack of toys. Item #13-3905 consists of a ceramic salt and pepper shaker set. The set is designed in the shape of Santa Claus. The salt and pepper shakers are 3-dimensional representation of Santa. Item #13-3902 (two samples submitted), a ceramic teapot and a ceramic candy dish. Both items are 3-dimensional representations of Santa. Santa is dressed in the traditional red and white suit. He holds a decorated Christmas tree in one hand and a sack of toys in the other. The teapot is designed with a candy cane-like handle. The top is not removable. There is an opening in the back of Santa’s head for pouring water inside. The candy dish consists of two pieces. The head of Santa can be removed to store items inside. Item #13-3904 is a ceramic candy dish with a handle. This is a 3-dimensional representation of the head of Santa Claus. The top of the head is open and Santa’s hat is decorated with holly leaves and berries. Item #13-3911 is a ceramic napkin holder. It is a 3-dimensional representation of Santa. Santa is dressed in the traditional red and white suit. He holds a Christmas tree in one hand and a sack of toys in the other. The applicable subheading for all of the above mentioned samples 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. 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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