The tariff classification of a Christmas decoration from China.
Issued March 29, 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 decoration. The sample is being returned as you have requested. The merchandise, item W74K1180, is a polyresin Santa decoration that has been designed to stand on a tabletop. The polyresin figure measures 4 inches in length, 3 ¼ inches in width, and 6 ½ inches in height. The decoration features Santa Claus in a traditional red suit and hat with white trim. Santa is depicted standing between a small evergreen tree (partially covered with snow) and a lamppost that has been decorated with a red bow (partially covered with snow) and a green garland. Santa is holding two boxes of presents in his left hand. Two small snowmen are standing in front of Santa. The snowmen are wearing traditional red Santa hats with white pompoms and trim, red scarves, and red mittens. A bag (holding toys and a small evergreen) is situated at the feet of the snowmen. A photograph that you have submitted indicates that item W74K1180 is available in two assortments (both depicting Santa).
CBP rationale
two boxes of presents in his left hand. Two small snowmen are standing in front of Santa. The snowmen are wearing traditional red Santa hats with white pompoms and trim, red scarves, and red mittens. A bag (holding toys and a small evergreen) is situated at the feet of the snowmen. A photograph that you have submitted indicates that item W74K1180 is available in two assortments (both depicting Santa). The applicable subheading for the polyresin Santa decoration (item W74K1180) 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.
Full text
NY G88389 March 29, 2001 CLA-2-95:RR:NC:2:222 G88389 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Liu: In your letter, dated March 8, 2001, you requested a classification ruling. You have submitted a sample of a Christmas decoration. The sample is being returned as you have requested. The merchandise, item W74K1180, is a polyresin Santa decoration that has been designed to stand on a tabletop. The polyresin figure measures 4 inches in length, 3 ¼ inches in width, and 6 ½ inches in height. The decoration features Santa Claus in a traditional red suit and hat with white trim. Santa is depicted standing between a small evergreen tree (partially covered with snow) and a lamppost that has been decorated with a red bow (partially covered with snow) and a green garland. Santa is holding two boxes of presents in his left hand. Two small snowmen are standing in front of Santa. The snowmen are wearing traditional red Santa hats with white pompoms and trim, red scarves, and red mittens. A bag (holding toys and a small evergreen) is situated at the feet of the snowmen. A photograph that you have submitted indicates that item W74K1180 is available in two assortments (both depicting Santa). The applicable subheading for the polyresin Santa decoration (item W74K1180) 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
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