CBP Ruling H80431 — The tariff classification of Christmas articles from Hong Kong.

Tariff classification

Headings: 9505, 6307

Product description

You have submitted several samples of novelty characters or figures and Christmas tree ornaments made of textile fabric. Sample number 01-059 includes the following: Snowman Bag BAG01/BS30 Moose Bag BAG01/BS31 Bunny Bag BAG01/BS32 Penguin Bag BAG01/BS33 Angel Bag BAG01/BS34 Sample number 01-050 includes the following: Snowman Ornament 37159RAW Moose Ornament 37160RAW Bunny Ornament 37161RAW Penguin Ornament 37162RAW Angel Ornament 37163RAW The novelty characters and figures in sample number 01-059 measure approximately 12 inches high. They are weighted in the bottom so they can stand upright on a tabletop. Each character or figure is holding a bag in the front. The Moose Bag, Bunny Bag and Penguin Bag are all decorated with Christmas motifs, such as holly leaves and berries, candy cane, Christmas trees and Christmas wreaths. The Snowman Bag and the Angel Bag do not have any Christmas motifs and will be excluded from classification in Chapter 95 as festive articles. The ornaments in sample number 01-050 all have strings attached to the top of the head that allows the ornaments to be hung on a Christmas tree. The samples are returned as you requested.

CBP rationale

a bag in the front. The Moose Bag, Bunny Bag and Penguin Bag are all decorated with Christmas motifs, such as holly leaves and berries, candy cane, Christmas trees and Christmas wreaths. The Snowman Bag and the Angel Bag do not have any Christmas motifs and will be excluded from classification in Chapter 95 as festive articles. The ornaments in sample number 01-050 all have strings attached to the top of the head that allows the ornaments to be hung on a Christmas tree. The samples are returned as you requested. The applicable subheading for the Moose Bag, the Bunny Bag and the Penguin Bag 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. The applicable subheading for the Christmas tree ornaments, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for the Snowman Bag and the Angel Bag, will be 6307.90.9989, HTS, which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem.

Full text

NY H80431 June 5, 2001 CLA-2-95:RR:NC:SP:222 H80431 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6307.90.9989 Mr. Edward J. Murray Paris Presents, Inc. 3800 Swanson Court Gurnee, IL 60031-1261 RE: The tariff classification of Christmas articles from Hong Kong. Dear Mr. Murray: In your letter dated April 25, 2001, and received in this office on May 1, 2001, you requested a tariff classification ruling. You have submitted several samples of novelty characters or figures and Christmas tree ornaments made of textile fabric. Sample number 01-059 includes the following: Snowman Bag BAG01/BS30 Moose Bag BAG01/BS31 Bunny Bag BAG01/BS32 Penguin Bag BAG01/BS33 Angel Bag BAG01/BS34 Sample number 01-050 includes the following: Snowman Ornament 37159RAW Moose Ornament 37160RAW Bunny Ornament 37161RAW Penguin Ornament 37162RAW Angel Ornament 37163RAW The novelty characters and figures in sample number 01-059 measure approximately 12 inches high. They are weighted in the bottom so they can stand upright on a tabletop. Each character or figure is holding a bag in the front. The Moose Bag, Bunny Bag and Penguin Bag are all decorated with Christmas motifs, such as holly leaves and berries, candy cane, Christmas trees and Christmas wreaths. The Snowman Bag and the Angel Bag do not have any Christmas motifs and will be excluded from classification in Chapter 95 as festive articles. The ornaments in sample number 01-050 all have strings attached to the top of the head that allows the ornaments to be hung on a Christmas tree. The samples are returned as you requested. The applicable subheading for the Moose Bag, the Bunny Bag and the Penguin Bag 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. The applicable subheading for the Christmas tree ornaments, will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for the Snowman Bag and the Angel Bag, will be 6307.90.9989, HTS, which provides for other made up articles...other, other. The rate of duty will be 7 percent ad valorem. 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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