J82237 J8 Ruling Active

The tariff classification of an acrylic gingerbread house from China.

Issued March 25, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample is a gingerbread house made of acrylic. It is identified as item number PP-261668. The chimney of the gingerbread house is designed in the shape of an ice cream cone. Snow covers the roof and the house is decorated with candy canes, bows and gumdrops. Two gingerbread children are playing in the snow. The base of the gingerbread house is designed with a battery box that has an on/off switch. When the switch is turned on, a multicolored light flashes inside the house illuminating the entire area. The sample is returned as you requested.

CBP rationale

The applicable subheading for the acrylic gingerbread house 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 J82237 March 25, 2003 CLA-2-95:RR:NC:SP:225 J82237 CATEGORY: Classification TARIFF NO. 9505.10.2500 Mr. Danny Gabriel Avon Products, Inc. 1251 Avenue of the Americas New York, NY 10020 RE: The tariff classification of an acrylic gingerbread house from China. Dear Mr. Gabriel: In your letter dated March 11, 2003, you requested a classification ruling. The submitted sample is a gingerbread house made of acrylic. It is identified as item number PP-261668. The chimney of the gingerbread house is designed in the shape of an ice cream cone. Snow covers the roof and the house is decorated with candy canes, bows and gumdrops. Two gingerbread children are playing in the snow. The base of the gingerbread house is designed with a battery box that has an on/off switch. When the switch is turned on, a multicolored light flashes inside the house illuminating the entire area. The sample is returned as you requested. The applicable subheading for the acrylic gingerbread house 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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