The tariff classification of Christmas decorations from China.
Issued March 19, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
, Columbus, OH. The merchandise, item 30-891, is comprised of wooden and glass, Christmas lawn stakes that measure 48 inches in height. You have submitted a photograph of three Christmas lawn stakes with your inquiry. The photograph indicates that each item features a representation of a house with a wooden frame, a trapezoidal, wooden sign with a caption, and a white, pointed, wooden stake that is designed to be thrust into the ground. Within each house there is a picture. The first stake features a house with a brick colored, wooden frame and a two-tiered, red roof that is partially covered with snow. Beneath the house there is affixed a red, trapezoidal sign, also partially covered with snow, that states, in white lettering, “HO! HO! HO!” The second lawn stake depicts a house with a red, wooden frame, a green roof, and a red chimney (with a green chimney top). The roof and chimney tops are partially covered with snow. Beneath the house there is a green, trapezoidal sign, also partially covered with snow, that states, in white print, “HAPPY HOLIDAYS.” The third lawn stake depicts a house with a cream colored, wooden frame and a red roof (partially covered with snow). The house has a gold cross on the upper façade beneath the roof. Beneath the house there is a red, trapezoidal sign, partially covered with snow, that states, in white, cursive writing, “Christmas.”
CBP rationale
The applicable subheading for the wooden and glass, Christmas lawn stakes (item 30-891) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other.
Full text
NY G87923 March 19, 2001 CLA-2-95:RR:NC:2:222 G87923 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Christmas decorations from China. Dear Ms. Dorfman: In your letter, dated February 26, 2001, you requested a classification ruling on behalf of your client, Consolidated Stores, Inc., Columbus, OH. The merchandise, item 30-891, is comprised of wooden and glass, Christmas lawn stakes that measure 48 inches in height. You have submitted a photograph of three Christmas lawn stakes with your inquiry. The photograph indicates that each item features a representation of a house with a wooden frame, a trapezoidal, wooden sign with a caption, and a white, pointed, wooden stake that is designed to be thrust into the ground. Within each house there is a picture. The first stake features a house with a brick colored, wooden frame and a two-tiered, red roof that is partially covered with snow. Beneath the house there is affixed a red, trapezoidal sign, also partially covered with snow, that states, in white lettering, “HO! HO! HO!” The second lawn stake depicts a house with a red, wooden frame, a green roof, and a red chimney (with a green chimney top). The roof and chimney tops are partially covered with snow. Beneath the house there is a green, trapezoidal sign, also partially covered with snow, that states, in white print, “HAPPY HOLIDAYS.” The third lawn stake depicts a house with a cream colored, wooden frame and a red roof (partially covered with snow). The house has a gold cross on the upper façade beneath the roof. Beneath the house there is a red, trapezoidal sign, partially covered with snow, that states, in white, cursive writing, “Christmas.” The applicable subheading for the wooden and glass, Christmas lawn stakes (item 30-891) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof, 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 CFR 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 →