CBP Ruling F85170 — The tariff classification of holiday wood decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples known as “Christmas Tree Welcome Decoration”. The are identified as sku, #X05602. Your letter of inquiry states that these items will be imported as one. The item consists of two 13” decorations made of wood and wire. Both are similar in construction and have a nine-inch wide oval wood base that supports the decoration. Each decoration is adorned with two wooden Christmas trees that have snow-covered branches, painted decoration and a star on top. Each style has a wooden wreath with decorations and a wooden “Welcome” sign placed on the taller Christmas tree. The base of each style is decorated with pine branches, berries and pinecones, all made of artificial materials. The styles differ in that one has a Santa Claus dressed in the traditional suit, holding an artificial pine branch with berries. The other has an angel holding a wooden star and a penguin.

CBP rationale

an artificial pine branch with berries. The other has an angel holding a wooden star and a penguin. The applicable subheading for the Santa Claus and angel Christmas decorations 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. The rate of duty will be free.

Full text

NY F85170 May 1, 2000 CLA-2-95:RR:NC:SP:222 F85170 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of holiday wood decorations from China. Dear Ms. Aldinger: In your letter dated March 23, 2000, you requested a tariff classification ruling. You have submitted two samples known as “Christmas Tree Welcome Decoration”. The are identified as sku, #X05602. Your letter of inquiry states that these items will be imported as one. The item consists of two 13” decorations made of wood and wire. Both are similar in construction and have a nine-inch wide oval wood base that supports the decoration. Each decoration is adorned with two wooden Christmas trees that have snow-covered branches, painted decoration and a star on top. Each style has a wooden wreath with decorations and a wooden “Welcome” sign placed on the taller Christmas tree. The base of each style is decorated with pine branches, berries and pinecones, all made of artificial materials. The styles differ in that one has a Santa Claus dressed in the traditional suit, holding an artificial pine branch with berries. The other has an angel holding a wooden star and a penguin. The applicable subheading for the Santa Claus and angel Christmas decorations 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. 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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