F87996 F8 Ruling Active

The tariff classification of a Christmas tree ornament from China.

Issued July 7, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 7117.19.9000, 9505.10.2500

Headings: 9505, 7117

Product description

The submitted sample is a Christmas tree ornament. It is made of plastic and shaped like as star. The ornament has a hook at the top for the purpose of hanging it on a Christmas tree. Inside the plastic star is a Tweety Bird tie tac pin, made of metal. The star opens and the Tweety Bird pin can be removed and used to decorate other items, such as a Christmas stocking. The Christmas tree ornament can be used with or without the Tweety Bird pin. For tariff purposes this is not considered to be set, therefore, each item will be classified separately. The sample is returned as you requested.

CBP rationale

The applicable subheading for the Tweety Bird pin will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other. The applicable subheading for the Christmas tree ornament will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: other, other.

Full text

NY F87996 July 7, 2000 CLA-2-95:RR:NC:SP:222 F87996 CATEGORY: Classification TARIFF NO.: 7117.19.9000; 9505.10.2500 Ms. Cindy Hazlett Warner Bros. 4000 Warner Boulevard Burbank, CA 91522 RE: The tariff classification of a Christmas tree ornament from China. Dear Ms. Hazlett: In your letter dated June 2, 2000, you requested a tariff classification ruling. The submitted sample is a Christmas tree ornament. It is made of plastic and shaped like as star. The ornament has a hook at the top for the purpose of hanging it on a Christmas tree. Inside the plastic star is a Tweety Bird tie tac pin, made of metal. The star opens and the Tweety Bird pin can be removed and used to decorate other items, such as a Christmas stocking. The Christmas tree ornament can be used with or without the Tweety Bird pin. For tariff purposes this is not considered to be set, therefore, each item will be classified separately. The sample is returned as you requested. The applicable subheading for the Tweety Bird pin will be 7117.19.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for imitation jewelry: of base metal, whether or not plated with precious metal: other. The rate of duty will be 11 percent ad valorem. The applicable subheading for the Christmas tree ornament will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: 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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