CBP Ruling H80175 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

, New York, NY. You have submitted one sample of a group of Christmas decorations. The sample is being returned as you have requested. The merchandise, “Christmas Sleigh Gift Set,” item PP223469, is a group of Christmas decorations packaged ready for retail sale. The decorations are comprised of the following articles: a pinecone shaped candle, four hanging ornaments for a Christmas tree (a wire bell ornament, a wire star ornament, a beaded pear ornament, and a beaded apple ornament), and a floral pick comprised of a pinecone and Christmas berries. All of the items will be wrapped in cellophane and packed in a basket in the shape of an open sleigh. The sleigh that holds the articles is painted gold. It measures 10 ½ inches in length, 5 ½ inches in width, and 6 inches in height. A red, green, and gold ribbon is woven into the side of the sleigh and the ribbon girds the sleigh along its periphery.

CBP rationale

The applicable subheading for the group of Christmas ornaments called the “Christmas Sleigh Gift Set,” item PP223469, 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 H80175 June 25, 2001 CLA-2-95:RR:NC:2:222 H80175 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Barbara Wierbicki Tompkins and Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of Christmas decorations from China. Dear Ms. Wierbicki: In your letter, dated April 24, 2001, you requested a classification ruling on behalf of your client, Avon Products, Inc., New York, NY. You have submitted one sample of a group of Christmas decorations. The sample is being returned as you have requested. The merchandise, “Christmas Sleigh Gift Set,” item PP223469, is a group of Christmas decorations packaged ready for retail sale. The decorations are comprised of the following articles: a pinecone shaped candle, four hanging ornaments for a Christmas tree (a wire bell ornament, a wire star ornament, a beaded pear ornament, and a beaded apple ornament), and a floral pick comprised of a pinecone and Christmas berries. All of the items will be wrapped in cellophane and packed in a basket in the shape of an open sleigh. The sleigh that holds the articles is painted gold. It measures 10 ½ inches in length, 5 ½ inches in width, and 6 inches in height. A red, green, and gold ribbon is woven into the side of the sleigh and the ribbon girds the sleigh along its periphery. The applicable subheading for the group of Christmas ornaments called the “Christmas Sleigh Gift Set,” item PP223469, 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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