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The tariff classification of festive and ornamental articles from China.
Issued March 3, 2000 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardF8 F82508 (March 3, 2000)
Tariff classification
HTS codes: 9505.10.3000, 3926.40.0000, 9505.10.2500
Product description
Item number one is a church in a winter scene depicted in a globe. On the top of the globe is a horse drawn sleigh. The base is a winter scene with trees and a country farm house. The plastic base will include the words “Oh Come Let Us Adore Him, Christ The Lord”. Item number two is a nativity scene in a globe. On the top of the globe is an angel holding a banner stating “Emmanuel”. The plastic base will include the first four lines from the Christmas song, “Away In A Manger”. Item number three will be classified under a separate ruling. Item number four (A and B) are 4” plastic churches. The trees around the churches appear to be covered with snow and the base is made to appear as snow on the ground. The windows are made of stained glass. The churches have a strand of lights inside. There is nothing about the churches which connect them to Christmas or dedicate them for use as articles for Christmas festivities.
CBP rationale
a banner stating “Emmanuel”. The plastic base will include the first four lines from the Christmas song, “Away In A Manger”. Item number three will be classified under a separate ruling. Item number four (A and B) are 4” plastic churches. The trees around the churches appear to be covered with snow and the base is made to appear as snow on the ground. The windows are made of stained glass. The churches have a strand of lights inside. There is nothing about the churches which connect them to Christmas or dedicate them for use as articles for Christmas festivities. The applicable subheading for item number one 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. The applicable subheading for item number two will be 9505.10.3000, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: nativity scenes and figures thereof. The rate of duty will be free. The applicable subheading for item number four, (A and B) will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
Full text
NY F82508 March 3, 2000 CLA-2-95:RR:NC:SP:222 F82508 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.10.3000; 3926.40.0000 Ms. Kim Payton Emery Customs Brokers 10520 E. Pine Street Tulsa, OK 74116 RE: The tariff classification of festive and ornamental articles from China. Dear Ms. Payton: In your letter dated January 26, 2000, on behalf of your client Sierra Gift Company, LLC, you requested a classification ruling. Item number one is a church in a winter scene depicted in a globe. On the top of the globe is a horse drawn sleigh. The base is a winter scene with trees and a country farm house. The plastic base will include the words “Oh Come Let Us Adore Him, Christ The Lord”. Item number two is a nativity scene in a globe. On the top of the globe is an angel holding a banner stating “Emmanuel”. The plastic base will include the first four lines from the Christmas song, “Away In A Manger”. Item number three will be classified under a separate ruling. Item number four (A and B) are 4” plastic churches. The trees around the churches appear to be covered with snow and the base is made to appear as snow on the ground. The windows are made of stained glass. The churches have a strand of lights inside. There is nothing about the churches which connect them to Christmas or dedicate them for use as articles for Christmas festivities. The applicable subheading for item number one 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. The applicable subheading for item number two will be 9505.10.3000, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: nativity scenes and figures thereof. The rate of duty will be free. The applicable subheading for item number four, (A and B) will be 3926.40.0000, HTS, which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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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