CBP Ruling H85288 — The tariff classification of porcelain Christmas night lights from China.

Tariff classification

Headings: 9505

Product description

You have submitted three samples of Christmas night lights made of porcelain. They are identified as a Reindeer, vendor number 84181c, Santa, vendor number 84181a and Snowman, vendor number 84181b. Each character measures 5-1/2 inches high by 3-3/4 inches wide with a 1-3/8 inch plug base. Each Christmas night light has an on/off switch and uses a 7 watt bulb. The night light characters have cut-outs on their bodies and hats to allow the light from the bulb to shine through. The reindeer is holding a decorated Christmas tree in one hand and a birdhouse in the other. He has a string of Christmas lights in his antlers. Santa holds his bags of toys and the snowman is holding a snowflake sign that spells “JOY”. A red cardinal bird is perched on one arm and he has a sprig of holly leaves and berries in his hat. The samples are returned as you requested.

CBP rationale

a decorated Christmas tree in one hand and a birdhouse in the other. He has a string of Christmas lights in his antlers. Santa holds his bags of toys and the snowman is holding a snowflake sign that spells “JOY”. A red cardinal bird is perched on one arm and he has a sprig of holly leaves and berries in his hat. The samples are returned as you requested. The applicable subheading for the porcelain Christmas night lights, 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: of wood. The rate of duty will be free.

Full text

NY H85288 September 7, 2001 CLA-2-95:RR:NC:SP:222 H85288 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pilar Dorfman E. Besler & Company P. O. Box 66361 Chicago, IL 60666-0361 RE: The tariff classification of porcelain Christmas night lights 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 three samples of Christmas night lights made of porcelain. They are identified as a Reindeer, vendor number 84181c, Santa, vendor number 84181a and Snowman, vendor number 84181b. Each character measures 5-1/2 inches high by 3-3/4 inches wide with a 1-3/8 inch plug base. Each Christmas night light has an on/off switch and uses a 7 watt bulb. The night light characters have cut-outs on their bodies and hats to allow the light from the bulb to shine through. The reindeer is holding a decorated Christmas tree in one hand and a birdhouse in the other. He has a string of Christmas lights in his antlers. Santa holds his bags of toys and the snowman is holding a snowflake sign that spells “JOY”. A red cardinal bird is perched on one arm and he has a sprig of holly leaves and berries in his hat. The samples are returned as you requested. The applicable subheading for the porcelain Christmas night lights, 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: 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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