CBP Ruling H87935 — The tariff classification of Christmas wall hangings from China.

Tariff classification

Headings: 9505

Product description

The submitted literature is advertising information of “Shaped Holiday Flags”. The decorative outdoor items are made of 100 percent nylon with an insert at the top, shaped like a candy cane, for a pole. They are two-dimensional representations of Santa and a Snowman. The first sample is identified as item number 165170-Santa. This Santa measures 39-1/2 inches high by 33-1/2 inches wide. Santa is dressed in a red and white suit with matching hat. He is hanging by his hands from a red and white striped candy cane. The second sample is identified as item number 165171-Snowman. The Snowman measures 39 inches high by 29-1/2 inches wide. He is wearing a red and white scarf with a matching Santa type hat. The snowman is hanging by his hands from a red and white striped candy cane. Your letter of inquiry states that these items will be advertised and sold only in your Christmas catalog. These textile hangings do not have tabs inside the rod pocket to prevent them from slipping on the pole. For that reason and others, these items would be wall hangings, not flags. Therefore they are eligible for classification as festive articles.

CBP rationale

The applicable subheading for both styles, 165170 and 165171, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for articles for Christmas festivities and parts and accessories thereof: other, other.

Full text

NY H87935 February 4, 2002 CLA-2-95:RR:NC:SP:222 H87935 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Rolando E. Portal ABC Distributing, Inc. 6301 East 10th Avenue Hialeah, FL 33013 RE: The tariff classification of Christmas wall hangings from China. Dear Mr. Portal: In your letter dated January 24, 2002, you requested a tariff classification ruling. The submitted literature is advertising information of “Shaped Holiday Flags”. The decorative outdoor items are made of 100 percent nylon with an insert at the top, shaped like a candy cane, for a pole. They are two-dimensional representations of Santa and a Snowman. The first sample is identified as item number 165170-Santa. This Santa measures 39-1/2 inches high by 33-1/2 inches wide. Santa is dressed in a red and white suit with matching hat. He is hanging by his hands from a red and white striped candy cane. The second sample is identified as item number 165171-Snowman. The Snowman measures 39 inches high by 29-1/2 inches wide. He is wearing a red and white scarf with a matching Santa type hat. The snowman is hanging by his hands from a red and white striped candy cane. Your letter of inquiry states that these items will be advertised and sold only in your Christmas catalog. These textile hangings do not have tabs inside the rod pocket to prevent them from slipping on the pole. For that reason and others, these items would be wall hangings, not flags. Therefore they are eligible for classification as festive articles. The applicable subheading for both styles, 165170 and 165171, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for articles for Christmas festivities and parts and accessories thereof: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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