CBP Ruling E84521: The tariff classification of Christmas decorations from China.

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E8 E84521 (August 3, 1999)

Tariff classification

Headings: 9505

Product description

You have submitted eight samples of Christmas decorations. Your letter of inquiry states that each article will be sold at retail as a craft item, to be decorated and personalized for Christmas by the consumer. You also state that these products will be advertised and sold with your Christmas merchandise in the stores. Each item has a hang tag that says Holiday Time. Item #W91701, 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. Item #W91702, is identified as Santa Bear. It is a decorative plaque composed of plastic. The design features a bear wearing the traditional red and white Santa hat, jacket and gloves. The hat is decorated with a sprig of holly leaves and berries. Item #W91703, penguin on a sled, is a decorative plaque made of plastic. The penguin is wearing a red and white hat, with a green and orange scarf and sunglasses. Item #W91704, is identified as a snowman plaque. This plaque is composed of plastic. The snow man is wearing a black hat with a red band. The band is decorated with a sprig of holly leaves and berries. He also wears a green sweater with red gloves and a red and green scarf. A red bird sits on one hand. Item #W91705, is called a moose plaque. It is composed of plastic. The moose is dressed in a red and white dress with a white collar. A red bow decorates the top of the head. Item #W91706, is a Santa Claus plaque. It is made of plastic. Santa is wearing the traditional red and white jacket with green gloves. His hat is green and red with white trim. Santa holds a rope with toys, presents, a star, a candy cane and a Christmas stocking. Item #W91707, is a standing Santa plaque that is made of plastic. Santa is wearing the traditional red and white suit with green gloves and black boots. Santa’s hat is decorated with a sprig of holly leaves and berries. Item #W91603, is standing snow man plaque. The snow man is weari

Full text

NY E84521 August 3, 1999 CLA-2-95:RR:NC:SP:222 E84521 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.10.2500 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 July 6, 1999, on behalf of your client Design Works Crafts, Inc., you requested a tariff classification ruling. You have submitted eight samples of Christmas decorations. Your letter of inquiry states that each article will be sold at retail as a craft item, to be decorated and personalized for Christmas by the consumer. You also state that these products will be advertised and sold with your Christmas merchandise in the stores. Each item has a hang tag that says Holiday Time. Item #W91701, 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. Item #W91702, is identified as Santa Bear. It is a decorative plaque composed of plastic. The design features a bear wearing the traditional red and white Santa hat, jacket and gloves. The hat is decorated with a sprig of holly leaves and berries. Item #W91703, penguin on a sled, is a decorative plaque made of plastic. The penguin is wearing a red and white hat, with a green and orange scarf and sunglasses. Item #W91704, is identified as a snowman plaque. This plaque is composed of plastic. The snow man is wearing a black hat with a red band. The band is decorated with a sprig of holly leaves and berries. He also wears a green sweater with red gloves and a red and green scarf. A red bird sits on one hand. Item #W91705, is called a moose plaque. It is composed of plastic. The moose is dressed in a red and white dress with a white collar. A red bow decorates the top of the head. Item #W91706, is a Santa Claus plaque. It is made of plastic. Santa is wearing the traditional red and white jacket with green gloves. His hat is green and red with white trim. Santa holds a rope with toys, presents, a star, a candy cane and a Christmas stocking. Item #W91707, is a standing Santa plaque that is made of plastic. Santa is wearing the traditional red and white suit with green gloves and black boots. Santa’s hat is decorated with a sprig of holly leaves and berries. Item #W91603, is standing snow man plaque. The snow man is wearing a red jacket with a red and white hat. This plaque is decorated with two small snow men and a Christmas tree. The standing snow man holds a wooden sign (blank) that has four Christmas stockings attached. This article is composed of wood. The applicable subheading for item #W91603, 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. The applicable subheading for items #W91701, #W91702, #W91703, #W91704, #W91705, #W91706, and #W91707, will be 9505.10.2500, 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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