The tariff classification of Christmas decorations from China.
Issued June 14, 2002 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 3926.40.0000, 9505.10.2500
Product description
You have submitted pictures of item number GB24176ABCD resin duck table piece and item number DF7734-FF 16-inch high cat and dog table piece dressed in Santa clothes. Your letter of inquiry states that these items are made of polyresin that has been painted. Two of the four ducks in the picture are dressed as Mr. and Mrs. Santa, the remaining two are dressed in another style of clothing. These items will be used as table decorations during the Christmas holiday season.
CBP rationale
The applicable subheading for the ducks dressed as Mr. and Mrs. Santa, item number GB24176ABCD, and the cat and dog dressed in Santa clothes, item number DF7734-FF, 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. The applicable subheading for the ducks dressed in other clothes, item number DG24176ABCD, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles.
Full text
NY I81750 June 14, 2002 CLA-2-95:RR:NC:SP:222 I81750 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Mr. Joseph R. Hoffacker Barthco Trade Consultants 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of Christmas decorations from China. Dear Mr. Hoffacker: In your letter dated May 1, 2002, on behalf of your client Big Lots Stores, Inc., you requested a classification ruling. You have submitted pictures of item number GB24176ABCD resin duck table piece and item number DF7734-FF 16-inch high cat and dog table piece dressed in Santa clothes. Your letter of inquiry states that these items are made of polyresin that has been painted. Two of the four ducks in the picture are dressed as Mr. and Mrs. Santa, the remaining two are dressed in another style of clothing. These items will be used as table decorations during the Christmas holiday season. The applicable subheading for the ducks dressed as Mr. and Mrs. Santa, item number GB24176ABCD, and the cat and dog dressed in Santa clothes, item number DF7734-FF, 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. The rate of duty will be free. The applicable subheading for the ducks dressed in other clothes, item number DG24176ABCD, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem. 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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