CBP Ruling I80605 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted two samples of lighted Christmas decorations. Both samples include electrical lights behind the scene for window display. The Christmas scene is designed only on one side of the window decorations. An electrical cord with a safety plug and a replaceable fuse is attached to each decoration. The lighted Christmas decorations can be used indoors or outdoors. Sample A, style number 92102WM is a backlit window decoration that depicts “Tigger” lying on his stomach wearing a Santa Claus hat and holding a red and white striped candy cane. The scene is decorated with Christmas trees, gingerbread men and candy canes with “My Kinda Season” written above him. Sample B, style number 92101WM is a “Pooh” backlit window decoration. Pooh is sitting in the midst of Christmas packages, two stars and the words, “No Peeking” written beside him. The samples are returned as you requested.

CBP rationale

a red and white striped candy cane. The scene is decorated with Christmas trees, gingerbread men and candy canes with “My Kinda Season” written above him. Sample B, style number 92101WM is a “Pooh” backlit window decoration. Pooh is sitting in the midst of Christmas packages, two stars and the words, “No Peeking” written beside him. The samples are returned as you requested. The applicable subheading for sample A, style number 92102WM, “Tigger” and style number 92101WM, “Pooh” backlit window Christmas decorations, 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.

Full text

NY I80605 April 29, 2002 CLA-2-95:RR:NC:SP:222 I80605 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 April 3, 2002, you requested a classification ruling. You have submitted two samples of lighted Christmas decorations. Both samples include electrical lights behind the scene for window display. The Christmas scene is designed only on one side of the window decorations. An electrical cord with a safety plug and a replaceable fuse is attached to each decoration. The lighted Christmas decorations can be used indoors or outdoors. Sample A, style number 92102WM is a backlit window decoration that depicts “Tigger” lying on his stomach wearing a Santa Claus hat and holding a red and white striped candy cane. The scene is decorated with Christmas trees, gingerbread men and candy canes with “My Kinda Season” written above him. Sample B, style number 92101WM is a “Pooh” backlit window decoration. Pooh is sitting in the midst of Christmas packages, two stars and the words, “No Peeking” written beside him. The samples are returned as you requested. The applicable subheading for sample A, style number 92102WM, “Tigger” and style number 92101WM, “Pooh” backlit window Christmas decorations, 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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