I80638 I8 Ruling Active

The tariff classification of Christmas angels from China.

Issued April 23, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is identified as style number 227TH513TT. Pictures were submitted for style number 227TR437TT. Your letter of inquiry states that both styles are the same except that style number 227TH513TT is from a heritage collection, style number 227TR437TT is not. Both styles of the tabletop angels with wings measure 8-1/2 inches high. They are composed of 60% polyresin and 40% calcium carbonate derived from ground stone. The back of each angel’s dress has a nativity scene of the Holy family which indicates this is a Christmas angel. The sample is returned as you requested.

CBP rationale

The applicable subheading for style number 227TH513TT and style number 227TR437TT tabletop Christmas angels 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 I80638 April 23, 2002 CLA-2-95:RR:NC:SP:222 I80638 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Amanda Wilson Dillard’s Inc. 1600 Cantrell Road Little Rock, AR 72201 RE: The tariff classification of Christmas angels from China. Dear Ms. Wilson: In your letter dated April 5, 2002, you requested a classification ruling. The submitted sample is identified as style number 227TH513TT. Pictures were submitted for style number 227TR437TT. Your letter of inquiry states that both styles are the same except that style number 227TH513TT is from a heritage collection, style number 227TR437TT is not. Both styles of the tabletop angels with wings measure 8-1/2 inches high. They are composed of 60% polyresin and 40% calcium carbonate derived from ground stone. The back of each angel’s dress has a nativity scene of the Holy family which indicates this is a Christmas angel. The sample is returned as you requested. The applicable subheading for style number 227TH513TT and style number 227TR437TT tabletop Christmas angels 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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