G82950 G8 Ruling Active

The tariff classification of a Santa bear and a rocking reindeer from China.

Issued November 20, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is identified as Santa bear and a rocking reindeer. The bear is wearing the traditional red and white Santa hat with a red scarf that has white fringe on each end. The plush, polyfilled bear has plastic eyes and he holds a red and white candy cane. The bear sits on a fabric blanket and carries a polyfilled, burlap knapsack that is decorated with pinecones, evergreens and plastic holly berries. The bear is riding the rocking reindeer. The rocking reindeer is made of carved wood with metal antlers, plastic eyes and a raffia tail. The reindeer is decorated with artificial evergreens, poinsettia flowers and pinecones entwined around its legs. The bridle is accented with colorful plastic beads. The overall measurement of this article is 13-1/2 inches in height. This item is not considered to be a toy. The sample is returned as you requested.

CBP rationale

The applicable subheading for the Santa bear and rocking reindeer 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.

Full text

NY G82950 November 20, 2000 LA-2-95:RR:NC:SP:222 G82950 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P. O. box 66361 Chicago, IL 60666-0361 RE: The tariff classification of a Santa bear and a rocking reindeer from China. Dear Ms. Dorfman: In your letter dated October 24, 2000, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. The submitted sample is identified as Santa bear and a rocking reindeer. The bear is wearing the traditional red and white Santa hat with a red scarf that has white fringe on each end. The plush, polyfilled bear has plastic eyes and he holds a red and white candy cane. The bear sits on a fabric blanket and carries a polyfilled, burlap knapsack that is decorated with pinecones, evergreens and plastic holly berries. The bear is riding the rocking reindeer. The rocking reindeer is made of carved wood with metal antlers, plastic eyes and a raffia tail. The reindeer is decorated with artificial evergreens, poinsettia flowers and pinecones entwined around its legs. The bridle is accented with colorful plastic beads. The overall measurement of this article is 13-1/2 inches in height. This item is not considered to be a toy. The sample is returned as you requested. The applicable subheading for the Santa bear and rocking reindeer 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. 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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