CBP Ruling H83357 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples of style number 51638, Light Up Snowmen Heads. The snowmen heads measure 10 inches in height. Your letter of inquiry states that the snowmen heads are composed of 10 percent fabric, 32 percent acrylic yarn, 13 percent plastic and 45 percent electric. The snowmen heads are designed with a small hole in the bottom with a clamp that holds a small electric bulb. The bulb is attached to the end of a two-prong electric cord. When the cord is plugged in, the light illuminates the head of the snowman. One of the snowmen is wearing a black top hat with artificial holly leaves and berries in the hatband. He is also wearing a red plaid scarf around his neck The other snowman is wearing the traditional red and white Santa hat, and a red plaid scarf around his neck. Artificial holly leaves and berries decorate his hatband. Both styles of the Light Up Snowmen heads are designed with a flat base that allows the snowmen heads to stand upright. A hang tag is attached that includes the words “Holiday Time”. These Christmas decorations are for indoor use only. The samples are returned as you requested.

CBP rationale

The applicable subheading for the Light Up Snowmen Heads, 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 H83357 July 24, 2001 CLA-2-95:RR:NC:SP:222 H83357 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jenny Davenport Wal Mart Stores, Inc. 702 SW 8th Street Bentonville, AR 72716-0410 RE: The tariff classification of Christmas decorations from China. Dear Ms. Davenport: In your letter dated June 26, 2001, you requested a tariff classification ruling. You have submitted two samples of style number 51638, Light Up Snowmen Heads. The snowmen heads measure 10 inches in height. Your letter of inquiry states that the snowmen heads are composed of 10 percent fabric, 32 percent acrylic yarn, 13 percent plastic and 45 percent electric. The snowmen heads are designed with a small hole in the bottom with a clamp that holds a small electric bulb. The bulb is attached to the end of a two-prong electric cord. When the cord is plugged in, the light illuminates the head of the snowman. One of the snowmen is wearing a black top hat with artificial holly leaves and berries in the hatband. He is also wearing a red plaid scarf around his neck The other snowman is wearing the traditional red and white Santa hat, and a red plaid scarf around his neck. Artificial holly leaves and berries decorate his hatband. Both styles of the Light Up Snowmen heads are designed with a flat base that allows the snowmen heads to stand upright. A hang tag is attached that includes the words “Holiday Time”. These Christmas decorations are for indoor use only. The samples are returned as you requested. The applicable subheading for the Light Up Snowmen Heads, 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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