E85540 E8 Ruling Active

The tariff classification of a styrofoam snowman from China.

Issued August 16, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is a 16 inch snowman identified as item #253318. The snowman is composed of 90% styrofoam, 5% polyester and 5% other. The styrofoam snowman is covered with fabric. He is wearing a red and white hat with a red, white and green scarf made of knitted fabric. He has a sprig of holly leaves and berries in his hat. The snowman is holding artificial pine branches that are decorated with natural pine cones, holly leaves and berries with small wood twigs. Wooden stars are attached to a wire that extends from one hand to the other. This article has been sprinkled with what appears to be snow. The sample is returned as you requested.

CBP rationale

artificial pine branches that are decorated with natural pine cones, holly leaves and berries with small wood twigs. Wooden stars are attached to a wire that extends from one hand to the other. This article has been sprinkled with what appears to be snow. The sample is returned as you requested. The applicable subheading for the styrofoam snowman, 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.

Full text

NY E85540 August 16, 1999 CLA-2-95:RR:NC:SP:222 E85540 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Yolanda S. Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of a styrofoam snowman from China. Dear Ms. Massey: In your letter dated July 16, 1999, you requested a classification ruling. The submitted sample is a 16 inch snowman identified as item #253318. The snowman is composed of 90% styrofoam, 5% polyester and 5% other. The styrofoam snowman is covered with fabric. He is wearing a red and white hat with a red, white and green scarf made of knitted fabric. He has a sprig of holly leaves and berries in his hat. The snowman is holding artificial pine branches that are decorated with natural pine cones, holly leaves and berries with small wood twigs. Wooden stars are attached to a wire that extends from one hand to the other. This article has been sprinkled with what appears to be snow. The sample is returned as you requested. The applicable subheading for the styrofoam snowman, 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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