The tariff classification of Christmas decorations from China.
Issued June 5, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
The submitted samples are Santa in a sleigh filled with toys and eight reindeer figurines. These items are made of porcelain. The reindeer have a small gold cup on their back that can be used as a candleholder. Santa in the sleigh filled with toys and the reindeer have similar coloring and decorations. Your letter of inquiry states that both pieces are intended to be displayed together and sold as a set. When displayed together, it appears that the reindeer are pulling the sleigh. You further state that this set will on be sold in the first few months before Christmas and will not be sold after December 24th. The samples are returned as you requested.
CBP rationale
The applicable subheading for Santa in the sleigh filled with toys and the reindeer figurines, 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 H81658 June 5, 2001 CLA-2-95:RR:NC:SP:222 H81658 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Andrea Miller Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of Christmas decorations from China. Dear Ms. Miller: In your letter dated May 7, 2001, you requested a tariff classification ruling. The submitted samples are Santa in a sleigh filled with toys and eight reindeer figurines. These items are made of porcelain. The reindeer have a small gold cup on their back that can be used as a candleholder. Santa in the sleigh filled with toys and the reindeer have similar coloring and decorations. Your letter of inquiry states that both pieces are intended to be displayed together and sold as a set. When displayed together, it appears that the reindeer are pulling the sleigh. You further state that this set will on be sold in the first few months before Christmas and will not be sold after December 24th. The samples are returned as you requested. The applicable subheading for Santa in the sleigh filled with toys and the reindeer figurines, 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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