The tariff classification of mini box figures from China.
Issued January 29, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 4823.90.6500, 9505.10.2500
Product description
You have submitted three samples of mini box figures. They are identified as code SNT, Santa, code RND, Reindeer and code MAN, Snowman. The figures are made of mini stackable cardboard boxes that create these characters. The arms of the figures are made with cotton fabric and stuffed with polyfil material. The mini box characters are adorned with accessories such as scarves and hats that are made of felt-like fabric. The Santa character is wearing the traditional red and white suit and hat. Santa is holding a decorated Christmas tree. The reindeer character is holding a sign with the words “Merry Christmas”. His antlers are decorated with a string of Christmas lights. The snowman character is Holding a broom in one hand. The boxes are decorated with buttons and other painted designs. Small trinkets can be stored inside the stacked boxes that make up these characters. The samples are returned as you requested.
CBP rationale
a decorated Christmas tree. The reindeer character is holding a sign with the words “Merry Christmas”. His antlers are decorated with a string of Christmas lights. The snowman character is Holding a broom in one hand. The boxes are decorated with buttons and other painted designs. Small trinkets can be stored inside the stacked boxes that make up these characters. The samples are returned as you requested. The applicable subheading for the Santa and reindeer box characters 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 the snowman box character will be 4823.90.6500, HTS, which provides for other articles of coated paper or paperboard. The rate of duty will be 1.7 percent ad valorem.
Full text
NY G86425 January 29, 2001 CLA-2-95:RR:NC:SP:222 G86425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 4823.90.6500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of mini box figures from China. Dear Ms. Dorfman: In your letter dated December 28, 2000, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted three samples of mini box figures. They are identified as code SNT, Santa, code RND, Reindeer and code MAN, Snowman. The figures are made of mini stackable cardboard boxes that create these characters. The arms of the figures are made with cotton fabric and stuffed with polyfil material. The mini box characters are adorned with accessories such as scarves and hats that are made of felt-like fabric. The Santa character is wearing the traditional red and white suit and hat. Santa is holding a decorated Christmas tree. The reindeer character is holding a sign with the words “Merry Christmas”. His antlers are decorated with a string of Christmas lights. The snowman character is Holding a broom in one hand. The boxes are decorated with buttons and other painted designs. Small trinkets can be stored inside the stacked boxes that make up these characters. The samples are returned as you requested. The applicable subheading for the Santa and reindeer box characters 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 the snowman box character will be 4823.90.6500, HTS, which provides for other articles of coated paper or paperboard. The rate of duty will be 1.7 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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