CBP Ruling E85787 — The tariff classification of Christmas tree ornaments from China.

Tariff classification

Headings: 9505

Product description

You have submitted four samples made of plastic. Each sample depicts the central character (or characters) of a specific children’s Christmas holiday movie. The characters are mounted on a flat gold plastic base, representing a particular scene from the movie. Each scene is covered with a plastic dome that has a hole molded into the top for the purpose of hanging on a hook or loop. The flat base allows the ornaments to stand on tabletops or mantels. Each article has a lever that activates a mechanism that spins the characters around the scene. The front of the base contains the name of the holiday movie and the backside depicts the year “1999” with holly leaves and berries. The first ornament “Reindeer and Sleigh” Wrin no. 73380721427, is identified as the movie “Annabelle’s Wish”. It depicts a cartoon character horse wearing antlers, pulling two children in a sleigh. A red barn is included in this scene. The second ornament “Snowman” Wrin no. 733807021434, is identified as the movie “Frosty the Snowman”. This scene depicts a snowman movie character flying above a snow-covered field. The body of the snowman figure is raised above up a few inches from the ground and displayed in a flying position. The snowman is holding a brown pipe in his mouth and wearing a gray hat with a purple flower. A pole with red and white stripes stands in the middle of the base. The third ornament is identified as Wrin no. 733807021441. It includes cartoon figures and a Christmas tree. This ornament depicts the cartoon movie characters standing and dancing around a decorated Christmas tree. This scene is from the movie “A Charlie Brown Christmas”. The fourth article, Wrin no. 733807021458, is a Santa and reindeer ornament. It depicts Santa riding in a sleigh being pulled by Rudolph, the reindeer. Santa is dressed in the traditional red and white suit, riding in a white sleigh. The characters are depicted as traveling across a bright sky full of small gold stars. This scene is from the movi

CBP rationale

a brown pipe in his mouth and wearing a gray hat with a purple flower. A pole with red and white stripes stands in the middle of the base. The third ornament is identified as Wrin no. 733807021441. It includes cartoon figures and a Christmas tree. This ornament depicts the cartoon movie characters standing and dancing around a decorated Christmas tree. This scene is from the movie “A Charlie Brown Christmas”. The fourth article, Wrin no. 733807021458, is a Santa and reindeer ornament. It depicts Santa riding in a sleigh being pulled by Rudolph, the reindeer. Santa is dressed in the traditional red and white suit, riding in a white sleigh. The characters are depicted as traveling across a bright sky full of small gold stars. This scene is from the movie “Rudolph the Red Nose Reindeer”. The samples are returned as you requested. 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.

Full text

NY E85787 September 13, 1999 CLA-2-95:RR:NC:SP:222 E85787 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Michael K. Tomenga Neville, Peterson & Williams 1233 20th Street, N.W., Suite 500 Washington, DC 20036 RE: The tariff classification of Christmas tree ornaments from China. Dear Mr. Tomenga: In your letter dated August 10, 1999, on behalf of your client Simon Marketing Inc., you requested a classification ruling. You have submitted four samples made of plastic. Each sample depicts the central character (or characters) of a specific children’s Christmas holiday movie. The characters are mounted on a flat gold plastic base, representing a particular scene from the movie. Each scene is covered with a plastic dome that has a hole molded into the top for the purpose of hanging on a hook or loop. The flat base allows the ornaments to stand on tabletops or mantels. Each article has a lever that activates a mechanism that spins the characters around the scene. The front of the base contains the name of the holiday movie and the backside depicts the year “1999” with holly leaves and berries. The first ornament “Reindeer and Sleigh” Wrin no. 73380721427, is identified as the movie “Annabelle’s Wish”. It depicts a cartoon character horse wearing antlers, pulling two children in a sleigh. A red barn is included in this scene. The second ornament “Snowman” Wrin no. 733807021434, is identified as the movie “Frosty the Snowman”. This scene depicts a snowman movie character flying above a snow-covered field. The body of the snowman figure is raised above up a few inches from the ground and displayed in a flying position. The snowman is holding a brown pipe in his mouth and wearing a gray hat with a purple flower. A pole with red and white stripes stands in the middle of the base. The third ornament is identified as Wrin no. 733807021441. It includes cartoon figures and a Christmas tree. This ornament depicts the cartoon movie characters standing and dancing around a decorated Christmas tree. This scene is from the movie “A Charlie Brown Christmas”. The fourth article, Wrin no. 733807021458, is a Santa and reindeer ornament. It depicts Santa riding in a sleigh being pulled by Rudolph, the reindeer. Santa is dressed in the traditional red and white suit, riding in a white sleigh. The characters are depicted as traveling across a bright sky full of small gold stars. This scene is from the movie “Rudolph the Red Nose Reindeer”. The samples are returned as you requested. 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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