The tariff classification of three festive wall hangings from China.
Issued June 18, 2001 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You are requesting the tariff classification on an item that is described as a set comprised of three Christmas wall hangings, style number 127T2581HA. Each of the three wall hangings is in a 15” x 15” wooden frame with a wire hanger in back and a glass front. They are wool needlepoint pictures in three designs. The first needlepoint picture is of a Santa Clause in a red suit with toys and the words “Merry Christmas”. The second needlepoint picture is of a Santa Clause in a gold suit riding a sleigh and including the phrase “Merry Christmas”. The third needlepoint picture is of an angel with presents and the words “Merry Christmas”. The three needlepoint pictures are considered festive articles because of the images depicted in them and also because of the words “Merry Christmas” written on each of the three pictures. The samples will be returned, as requested. The classification is based on GRI (General Rules of Interpretation) 3 (b) since the essential character of the composite good is imparted by the textile portion of the good. Therefore, the HTS classification of the good is 9505.10.2500.
CBP rationale
The applicable subheading for each of the three needlepoint wall hangings 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 H82063 June 18, 2001 CLA-2-95:RR:NC:2:222 H82063 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Rita Pitts Dillard’s, Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of three festive wall hangings from China. Dear Ms. Pitts: In your letter dated May 2, 2001, you requested a tariff classification ruling. You are requesting the tariff classification on an item that is described as a set comprised of three Christmas wall hangings, style number 127T2581HA. Each of the three wall hangings is in a 15” x 15” wooden frame with a wire hanger in back and a glass front. They are wool needlepoint pictures in three designs. The first needlepoint picture is of a Santa Clause in a red suit with toys and the words “Merry Christmas”. The second needlepoint picture is of a Santa Clause in a gold suit riding a sleigh and including the phrase “Merry Christmas”. The third needlepoint picture is of an angel with presents and the words “Merry Christmas”. The three needlepoint pictures are considered festive articles because of the images depicted in them and also because of the words “Merry Christmas” written on each of the three pictures. The samples will be returned, as requested. The classification is based on GRI (General Rules of Interpretation) 3 (b) since the essential character of the composite good is imparted by the textile portion of the good. Therefore, the HTS classification of the good is 9505.10.2500. The applicable subheading for each of the three needlepoint wall hangings 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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