CBP Ruling G89279 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The submitted sample is called a tea light Christmas decoration. It is a three-dimensional North Pole Santa Village. The village consist of houses that are decorated with green wreaths and red bows, a church, evergreen trees, candy canes and a snowman. There is a sign over one house that says, “Santa” and another sign that says “North Pole Village”. The village sits on a wood base. One of the evergreen trees has a small hole in the top to support the metal pole of the tea light candle holder. The metal lampshade fits over the tea light candle. This shade is designed with cut-out shapes of reindeer and stars and hanging snowflakes. The tea light candle does not provide substantial light for the area. It merely serves to illuminate the three-dimensional village decoration. Your letter of inquiry states that this item will be marketed as a Christmas decoration. It will be sold only a few months prior to Christmas and will not be sold after December 24th. The sample is returned as you requested.

CBP rationale

The applicable subheading for North Pole Santa Village Christmas decoration 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.

Full text

NY G89279 April 19, 2001 CLA-2-95:RR:NC:SP:222 G89279 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Andrea Miller Costso Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Christmas decorations from China. Dear Ms. Miller: In your letter dated March 16, 2001, you requested a tariff classification ruling. The submitted sample is called a tea light Christmas decoration. It is a three-dimensional North Pole Santa Village. The village consist of houses that are decorated with green wreaths and red bows, a church, evergreen trees, candy canes and a snowman. There is a sign over one house that says, “Santa” and another sign that says “North Pole Village”. The village sits on a wood base. One of the evergreen trees has a small hole in the top to support the metal pole of the tea light candle holder. The metal lampshade fits over the tea light candle. This shade is designed with cut-out shapes of reindeer and stars and hanging snowflakes. The tea light candle does not provide substantial light for the area. It merely serves to illuminate the three-dimensional village decoration. Your letter of inquiry states that this item will be marketed as a Christmas decoration. It will be sold only a few months prior to Christmas and will not be sold after December 24th. The sample is returned as you requested. The applicable subheading for North Pole Santa Village Christmas decoration 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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