CBP Ruling E89165 — The tariff classification of a "Shamrock Wall Hanging" made in China.

Tariff classification

Headings: 9505

Product description

This item consists of a green padded shamrock made of cotton, approximately 5 inches by 5 inches with a large raffia bow attached to the top. Surrounding this shamrock are four similar green, padded shamrocks each attached to the center shamrock with varying lengths of jute string. The jute string is tied in a manner at the center shamrock so that the entire article may be hung on a wall or in a similar manner. Your letter indicates that this decorative item is part of the JO-Ann Store’s St. Patrick’s Day decoration line. In the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997, various Holidays and motifs were listed which were identified as accepted holidays and their appropriate symbols. Since the posting of the Informed Compliance Handbook on the World Wide Web in November of 1997, St. Patrick's Day has been determined to be a recognized holiday. "The shamrock is so closely associated with St. Patrick's Day, a recognized holiday, that it will be accepted as a symbol of that holiday." This office finds that this “Shamrock Wall Hanging” qualifies as a festive article in Chapter 95."

CBP rationale

The applicable subheading for the “Shamrock Wall Hanging”, item #495-1927 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; other; other.

Full text

PD E89165 February 15, 2018 CLA-2-95: D13 E89165 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Colleen O’Shea-Moran JO-ANN Stores Inc. 5555 Darrow Road Hudson, Ohio 44236 RE: The tariff classification of a “Shamrock Wall Hanging” made in China. Dear Ms. O’Shea-Moran: In a letter dated October 28, 1999 you requested a tariff classification ruling on a “Shamrock Wall Hanging”, item #495-1927. This item consists of a green padded shamrock made of cotton, approximately 5 inches by 5 inches with a large raffia bow attached to the top. Surrounding this shamrock are four similar green, padded shamrocks each attached to the center shamrock with varying lengths of jute string. The jute string is tied in a manner at the center shamrock so that the entire article may be hung on a wall or in a similar manner. Your letter indicates that this decorative item is part of the JO-Ann Store’s St. Patrick’s Day decoration line. In the Informed Compliance Handbook on the Classification of Festive Articles, dated November 1997, various Holidays and motifs were listed which were identified as accepted holidays and their appropriate symbols. Since the posting of the Informed Compliance Handbook on the World Wide Web in November of 1997, St. Patrick's Day has been determined to be a recognized holiday. "The shamrock is so closely associated with St. Patrick's Day, a recognized holiday, that it will be accepted as a symbol of that holiday." This office finds that this “Shamrock Wall Hanging” qualifies as a festive article in Chapter 95." The applicable subheading for the “Shamrock Wall Hanging”, item #495-1927 will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles; other; other. The rate of duty is 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. Sincerely, Jeffrey R. Walgreen Port Director Portland, Maine

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