CBP Ruling G88048 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The merchandise, “Christmas Wooden Yard Signs,” SKU 037697, vendor item 69738, is comprised of wooden Christmas lawn stakes that measure 30 inches in height. You have submitted a photograph of two Christmas yard signs with your inquiry. The photograph indicates that there are two assortments - a Santa Claus and a snowman sign. Each item features a wooden figure, four wooden signs with captions, and a wooden stake. The first yard sign, “Santa with Gifts,” features Santa Claus dressed in a traditional, red and white Santa hat and jacket. The hat is red and it has a white pompom and trim. The red jacket has white cuffs and trim. The Santa suit includes red and green mittens. Santa is holding a Christmas star in one hand. There are toys at his feet. Beneath Santa there are four wooden signs in the shape of arrows that are captioned “Christmas Corner,” “Jinglebell Blvd,” “Reindeer Road,” and “Holiday Hollow.” Some of the signs are decorated with holly berries and holly leaves. The second yard sign features a snowman dressed in a green jacket and a green, red, and white striped scarf. The snowman is wearing ice skates. Beneath the snowman there are four wooden signs in the shape of arrows that are captioned “Mistletoe Trail,” “Frost Freezeway,” “Holiday Highway,” and “Snowy Hollow.” Some signs are decorated with snowflakes.

CBP rationale

a Christmas star in one hand. There are toys at his feet. Beneath Santa there are four wooden signs in the shape of arrows that are captioned “Christmas Corner,” “Jinglebell Blvd,” “Reindeer Road,” and “Holiday Hollow.” Some of the signs are decorated with holly berries and holly leaves. The second yard sign features a snowman dressed in a green jacket and a green, red, and white striped scarf. The snowman is wearing ice skates. Beneath the snowman there are four wooden signs in the shape of arrows that are captioned “Mistletoe Trail,” “Frost Freezeway,” “Holiday Highway,” and “Snowy Hollow.” Some signs are decorated with snowflakes. The applicable subheading for the “Christmas Wooden Yard Signs” (SKU 037697, vendor item 69738) will be 9505.10.1500, 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, of wood. The rate of duty will be free.

Full text

NY G88048 March 28, 2001 CLA-2-95:RR:NC:2:222 G88048 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Yolanda Massey Michaels Stores, Inc. 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of Christmas decorations from China. Dear Ms. Massey: In your letter, dated March 8, 2001, you requested a classification ruling. The merchandise, “Christmas Wooden Yard Signs,” SKU 037697, vendor item 69738, is comprised of wooden Christmas lawn stakes that measure 30 inches in height. You have submitted a photograph of two Christmas yard signs with your inquiry. The photograph indicates that there are two assortments - a Santa Claus and a snowman sign. Each item features a wooden figure, four wooden signs with captions, and a wooden stake. The first yard sign, “Santa with Gifts,” features Santa Claus dressed in a traditional, red and white Santa hat and jacket. The hat is red and it has a white pompom and trim. The red jacket has white cuffs and trim. The Santa suit includes red and green mittens. Santa is holding a Christmas star in one hand. There are toys at his feet. Beneath Santa there are four wooden signs in the shape of arrows that are captioned “Christmas Corner,” “Jinglebell Blvd,” “Reindeer Road,” and “Holiday Hollow.” Some of the signs are decorated with holly berries and holly leaves. The second yard sign features a snowman dressed in a green jacket and a green, red, and white striped scarf. The snowman is wearing ice skates. Beneath the snowman there are four wooden signs in the shape of arrows that are captioned “Mistletoe Trail,” “Frost Freezeway,” “Holiday Highway,” and “Snowy Hollow.” Some signs are decorated with snowflakes. The applicable subheading for the “Christmas Wooden Yard Signs” (SKU 037697, vendor item 69738) will be 9505.10.1500, 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, of wood. 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

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