CBP Ruling H87114 — The tariff classification of an acrylic snowman from China.

Tariff classification

Headings: 9505

Product description

The submitted photo depicts a sample identified as style number 263315. It is a snowman figurine made of 100 percent acrylic. The scene depicts a snowman skiing between two trees. He is wearing a stocking cap, jacket, snow boots, pants and a scarf. The trees and the outline of the snowman’s outfit are made of clear acrylic. The snowman, his cap, jacket and boots are made of frosted acrylic. His cheeks, eyes and nose have some color. In full color is a spring of holly leaves and berries decorating the snowman’s stocking cap. In your letter of inquiry, you questioned if the holly leaves and berries were made of clear acrylic, rather than colored, would the snowman still be considered a festive article? In our opinion, the holly leaves and berries should have some color for easy detection. If the holly leaves and berries had no color, on an item made of clear acrylic, it is possible that they would not be noticed.

CBP rationale

The applicable subheading for the acrylic snowman with the sprig of holly leaves and berries in his stocking cap 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 H87114 January 25, 2002 CLA-2-95:RR:NC:SP:222 H87114 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lesa R. Hubbard J.C. Penny Purchasing Corporation P. O. Box 10001 Dallas, TX 75024-3698 RE: The tariff classification of an acrylic snowman from China. Dear Ms. Hubbard: In your letter dated December 17, 2001, you requested a tariff classification ruling. The submitted photo depicts a sample identified as style number 263315. It is a snowman figurine made of 100 percent acrylic. The scene depicts a snowman skiing between two trees. He is wearing a stocking cap, jacket, snow boots, pants and a scarf. The trees and the outline of the snowman’s outfit are made of clear acrylic. The snowman, his cap, jacket and boots are made of frosted acrylic. His cheeks, eyes and nose have some color. In full color is a spring of holly leaves and berries decorating the snowman’s stocking cap. In your letter of inquiry, you questioned if the holly leaves and berries were made of clear acrylic, rather than colored, would the snowman still be considered a festive article? In our opinion, the holly leaves and berries should have some color for easy detection. If the holly leaves and berries had no color, on an item made of clear acrylic, it is possible that they would not be noticed. The applicable subheading for the acrylic snowman with the sprig of holly leaves and berries in his stocking cap 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 646-733-3024. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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