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I80326 I8 Ruling Active

The tariff classification of Christmas decorations from China.

Issued April 18, 2002 by U.S. Customs and Border Protection.

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I8 I80326 (April 18, 2002)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted six samples of Gingerbread Houses identified as assortment number 662623-1. The assortment of houses include one Toy Shop, one School, one Church, one Candy Shop, one Bakery and one Gingerbread House. The houses are eight inches high with a 6-foot electrical cord attached. They are composed of polyresin and stone powder materials. Each house is decorated with red and white striped candy canes, decorated Christmas trees, decorated Christmas wreaths and other candies. Your letter of inquiry states that the Gingerbread Houses will be marketed and sold in your festive department during the Christmas holiday season. The samples are returned as you requested.

CBP rationale

The applicable subheading for the Gingerbread Houses assortment number 662623-1, 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 I80326 April 18, 2002 CLA-2-95:RR:NC:SP:222 I80326 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jenny Davenport Wal Mart Stores, Inc. 601 N. Walton Bentonville, AR 72716-0410 RE: The tariff classification of Christmas decorations from China. Dear Ms. Davenport: In your letter dated March 25, 2002, you requested a classification ruling. You have submitted six samples of Gingerbread Houses identified as assortment number 662623-1. The assortment of houses include one Toy Shop, one School, one Church, one Candy Shop, one Bakery and one Gingerbread House. The houses are eight inches high with a 6-foot electrical cord attached. They are composed of polyresin and stone powder materials. Each house is decorated with red and white striped candy canes, decorated Christmas trees, decorated Christmas wreaths and other candies. Your letter of inquiry states that the Gingerbread Houses will be marketed and sold in your festive department during the Christmas holiday season. The samples are returned as you requested. The applicable subheading for the Gingerbread Houses assortment number 662623-1, 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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