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G88367 G8 Ruling Active

The tariff classification of Christmas decorations from China.

Issued March 22, 2001 by U.S. Customs and Border Protection.

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G8 G88367 (March 22, 2001)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is identified as item #X16808, a wooden snowman Christmas decoration. This snowman measures approximately 36 inches in height. He is wearing a red scarf with a black hat. The hat is decorated with patches of snow and a Christmas tree with a star on the top. The base measures approximately 6 inches wide and approximately 10 inches in length. The base is decorated with a penguin holding a raffia broom, a birdhouse, a red cardinal bird, pinecones, artificial pine branches, plastic red berries and a picket fence with a sign that reads “We Snow”. The sample is returned as you requested.

CBP rationale

a raffia broom, a birdhouse, a red cardinal bird, pinecones, artificial pine branches, plastic red berries and a picket fence with a sign that reads “We Snow”. The sample is returned as you requested. The applicable subheading for the snowman Christmas decoration, item #X16808, 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.

Full text

NY G88367 March 22, 2001 CLA-2-95:RR:NC:SP:222 G88367 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Christmas decorations from China. Dear Ms. Miller: In your letter dated March 5, 2001, you requested a tariff classification ruling. The submitted sample is identified as item #X16808, a wooden snowman Christmas decoration. This snowman measures approximately 36 inches in height. He is wearing a red scarf with a black hat. The hat is decorated with patches of snow and a Christmas tree with a star on the top. The base measures approximately 6 inches wide and approximately 10 inches in length. The base is decorated with a penguin holding a raffia broom, a birdhouse, a red cardinal bird, pinecones, artificial pine branches, plastic red berries and a picket fence with a sign that reads “We Snow”. The sample is returned as you requested. The applicable subheading for the snowman Christmas decoration, item #X16808, 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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