The tariff classification of holiday wood decorations from China.
Issued May 1, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You have submitted two samples of Assorted Holiday Wood Décor, that are identified as sku, #X05470. Your letter of inquiry states that these items will be imported as one. The item features two 16” decorative figurines made of wood and wire. One figurine is a representation of Santa Claus and the other is a representation of a snowman. Both are similar in construction and made to stand on a tabletop. Santa wears a textile scarf around his neck and he is holding a gift box and flowers. He is dressed in his traditional hat and gloves. On Santa’s wire belly, there are two candy canes along with the cut out letters, that spell “toys”, all made of wood. The base of the Santa figurine has a decorated Christmas tree made of wood, an evergreen branch, a pinecone and berries all made of artificial materials. The snowman figurine wears a textile scarf around his neck. He is holding a shovel in one hand and a snowflake in the other. On the snowman’s wire belly, the cut out wooden letters spell “snow”. The base of the snowman figurine includes a decorated Christmas tree and a pail made of wood. The evergreen branch with a nutshell and berries are made of artificial materials.
CBP rationale
a gift box and flowers. He is dressed in his traditional hat and gloves. On Santa’s wire belly, there are two candy canes along with the cut out letters, that spell “toys”, all made of wood. The base of the Santa figurine has a decorated Christmas tree made of wood, an evergreen branch, a pinecone and berries all made of artificial materials. The snowman figurine wears a textile scarf around his neck. He is holding a shovel in one hand and a snowflake in the other. On the snowman’s wire belly, the cut out wooden letters spell “snow”. The base of the snowman figurine includes a decorated Christmas tree and a pail made of wood. The evergreen branch with a nutshell and berries are made of artificial materials. The applicable subheading for the Santa and snowman figurines 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 F85704 May 1, 2000 CLA-2-95:RR:NC:SP:222 F85704 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 of Assorted Holiday Wood Décor, that are identified as sku, #X05470. Your letter of inquiry states that these items will be imported as one. The item features two 16” decorative figurines made of wood and wire. One figurine is a representation of Santa Claus and the other is a representation of a snowman. Both are similar in construction and made to stand on a tabletop. Santa wears a textile scarf around his neck and he is holding a gift box and flowers. He is dressed in his traditional hat and gloves. On Santa’s wire belly, there are two candy canes along with the cut out letters, that spell “toys”, all made of wood. The base of the Santa figurine has a decorated Christmas tree made of wood, an evergreen branch, a pinecone and berries all made of artificial materials. The snowman figurine wears a textile scarf around his neck. He is holding a shovel in one hand and a snowflake in the other. On the snowman’s wire belly, the cut out wooden letters spell “snow”. The base of the snowman figurine includes a decorated Christmas tree and a pail made of wood. The evergreen branch with a nutshell and berries are made of artificial materials. The applicable subheading for the Santa and snowman figurines 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
More rulings on the same tariff codes
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of a Christmas decoration from China.
The tariff classification of wooden decorations from China. Correction to Ruling Number N348372.
The tariff classification of wooden decorations from China.
The tariff classification of Christmas tree ornaments and photo frames from China.
The tariff classification of wall hanging decorations from China.
The tariff classification of Christmas decorations from China.
The tariff classification of a scent delivery system, scented oil, or scented room spray, and an artificial Christmas tree from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →