G86697 G8 Ruling Active

The tariff classification of a Christmas musical water fountain from China.

Issued February 12, 2001 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted a sample of a Christmas musical water fountain that will be available in two styles. They are identified as code MAN (Snowman) and code BAR (Teddy Bear). The fountains are made of cold cast ceramic. They operate on 2 “AA” batteries. The off/on switch has three settings: music only, music and fountain or fountain only. Both fountains play one line of the following Christmas songs: “Oh Christmas Tree”, “Jingle Bells” and “We Wish You A Merry Christmas”. The snowman water fountain is decorated with snowmen, a string of Christmas lights, candy canes, a wreath and holly leaves and berries. The teddy bear fountain has a decorated Christmas tree, teddy bears and a sign with the words: “Holiday Cheer”. The snowman musical water fountains measure 8-1/2 inches by 5 inches by 4-1/2 inches. The teddy bear musical water fountain measures 8-1/2 inches by 5-1/2 inches by 5-1/2 inches. The sample is returned as you requested.

CBP rationale

The applicable subheading for both styles of the Christmas musical water fountains 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 G86697 February 12, 2001 CLA-2-95:RR:NC:SP:222 G86697 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 Christmas musical water fountain from China. Dear Ms. Dorfman: In your letter dated January 11, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted a sample of a Christmas musical water fountain that will be available in two styles. They are identified as code MAN (Snowman) and code BAR (Teddy Bear). The fountains are made of cold cast ceramic. They operate on 2 “AA” batteries. The off/on switch has three settings: music only, music and fountain or fountain only. Both fountains play one line of the following Christmas songs: “Oh Christmas Tree”, “Jingle Bells” and “We Wish You A Merry Christmas”. The snowman water fountain is decorated with snowmen, a string of Christmas lights, candy canes, a wreath and holly leaves and berries. The teddy bear fountain has a decorated Christmas tree, teddy bears and a sign with the words: “Holiday Cheer”. The snowman musical water fountains measure 8-1/2 inches by 5 inches by 4-1/2 inches. The teddy bear musical water fountain measures 8-1/2 inches by 5-1/2 inches by 5-1/2 inches. The sample is returned as you requested. The applicable subheading for both styles of the Christmas musical water fountains 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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