CBP Ruling H85270 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples of Christmas wall hangings that are made of wood. The first sample is identified as Snowman, code number NYG-MAN. This hand-painted window scene depicts a smiling snowman waving from the outside. A snowflake, and two red mittens, attached by wire dangle from the bottom of the wall hanging. This Christmas decoration measures 8-1/4” x 3/8” x 13-1/4”. A red ribbon bow with holly leaves and berries hang over the top of the window. The second sample is identified as code number NYG-SNT. The hand-painted window scene depicts Santa waving from the outside. Three different colored Christmas stockings attached by wire dangle from the bottom of the wall hanging. This Christmas decoration measures 8-1/4” x 3/8” x 14-3/4”. The top of the window is decorated with a red ribbon bow, holly leaves and berries. Both Christmas decorations have a metal piece attached to the back that allows for hanging on a wall. The samples are returned as you requested.

CBP rationale

The applicable subheading for the wooden Christmas wall hangings, will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: of wood.

Full text

NY H85270 August 31, 2001 CLA-2-95:RR:NC:SP:222 H85270 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of Christmas decorations from China. Dear Ms. Dorfman: In your letter dated August 8, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling. You have submitted two samples of Christmas wall hangings that are made of wood. The first sample is identified as Snowman, code number NYG-MAN. This hand-painted window scene depicts a smiling snowman waving from the outside. A snowflake, and two red mittens, attached by wire dangle from the bottom of the wall hanging. This Christmas decoration measures 8-1/4” x 3/8” x 13-1/4”. A red ribbon bow with holly leaves and berries hang over the top of the window. The second sample is identified as code number NYG-SNT. The hand-painted window scene depicts Santa waving from the outside. Three different colored Christmas stockings attached by wire dangle from the bottom of the wall hanging. This Christmas decoration measures 8-1/4” x 3/8” x 14-3/4”. The top of the window is decorated with a red ribbon bow, holly leaves and berries. Both Christmas decorations have a metal piece attached to the back that allows for hanging on a wall. The samples are returned as you requested. The applicable subheading for the wooden Christmas wall hangings, will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: of wood. 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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