H89531 H8 Ruling Active

The tariff classification of Christmas candle sets and Christmas cookie jars from China.

Issued April 9, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.5020

Headings: 9505

Product description

You have submitted photos of Christmas decorations. Item #9131S and item #9131G are Christmas Sled Candle Garden Sets. The candleholder sets consists of a metal base in the shape of a sled with a reindeer and snowflake design. The sets also include one decorated Christmas tree candle, one Santa candle. Item #9131G is gold colored and item #9131S is silver. Items #1435, #1437 and 1438 are ceramic three-dimensional cookie jars. Item #1435 is a gingerbread house with candy canes and a decorated Christmas tree design on the back. Item #1437 is a reindeer with a red and white striped candy cane and he is wearing a red scarf. Item #1438 is a teddy bear in a red and white Santa suit and hat. Item #1932 is a glass three-dimensional cookie jar with a plush Santa wrapped around the jar. The lid of the cookie jar features a decorated Christmas tree.

CBP rationale

The applicable subheading for items #9131G and #9131S, Christmas Candle Sets and items #1435, #1437, #1438, and #1932 the three-dimensional cookie jars will be 9505.10.5020, 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 H89531 April 9, 2002 CLA-2-95:RR:NC:SP:222 H89531 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Stacy L. Weinberg Grunfeld, DeSiderio, Lebowitz, Silverman & Klestadt 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Christmas candle sets and Christmas cookie jars from China. Dear Ms. Weinberg: In your letter dated March 15, 2002, on behalf of your client Alco Industries, Inc., you requested a classification ruling. You have submitted photos of Christmas decorations. Item #9131S and item #9131G are Christmas Sled Candle Garden Sets. The candleholder sets consists of a metal base in the shape of a sled with a reindeer and snowflake design. The sets also include one decorated Christmas tree candle, one Santa candle. Item #9131G is gold colored and item #9131S is silver. Items #1435, #1437 and 1438 are ceramic three-dimensional cookie jars. Item #1435 is a gingerbread house with candy canes and a decorated Christmas tree design on the back. Item #1437 is a reindeer with a red and white striped candy cane and he is wearing a red scarf. Item #1438 is a teddy bear in a red and white Santa suit and hat. Item #1932 is a glass three-dimensional cookie jar with a plush Santa wrapped around the jar. The lid of the cookie jar features a decorated Christmas tree. The applicable subheading for items #9131G and #9131S, Christmas Candle Sets and items #1435, #1437, #1438, and #1932 the three-dimensional cookie jars will be 9505.10.5020, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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