10 newer rulings cite the same tariff codes.
Classification can shift over time. Review the more recent rulings below before relying on this one.
The tariff classification of a Christmas decoration from China.
Issued June 7, 2001 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardG8 G89264 (June 7, 2001)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You have submitted one sample of a Christmas decoration. The sample is being returned as you have requested. The merchandise is an oversized, traditional, red and white Santa Claus hat that will be marketed as a cover for the back of a chair for use during the Christmas season. The body is 100 percent cotton; the pile trim across the bottom and the pompom at the top are 100 percent acrylic. The chair-cover measures 19 inches in width and 21 inches in height. The item will be sold at specialty stores during the Christmas retail season.
CBP rationale
The applicable subheading for the Santa Claus hat chair-cover 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 G89264 June 7, 2001 CLA-2-95:RR:NC:2:222 G89264 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. James Garst III 5509-B West Friendly Road, Suite 201 Greensboro, NC 27410 RE: The tariff classification of a Christmas decoration from China. Dear Mr. Garst: In your letter, dated April 18, 2001, you requested a classification ruling on behalf of your client, Les Hans Company Ltd. You have submitted one sample of a Christmas decoration. The sample is being returned as you have requested. The merchandise is an oversized, traditional, red and white Santa Claus hat that will be marketed as a cover for the back of a chair for use during the Christmas season. The body is 100 percent cotton; the pile trim across the bottom and the pompom at the top are 100 percent acrylic. The chair-cover measures 19 inches in width and 21 inches in height. The item will be sold at specialty stores during the Christmas retail season. The applicable subheading for the Santa Claus hat chair-cover 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 Christmas crackers from Afghanistan.
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.
Follow G89264
Get an email if this ruling is revoked or modified, or a newer ruling supersedes it.
One email per day at most. Confirm your address once, unsubscribe anytime.
Searching CBP rulings the smart way
Rulings are precedent. See which ones apply to your product: TariffLens semantically searches all 200,000+ CBP rulings and builds defensible classifications backed by ruling citations.