The tariff classification of 4 Mantle Sitters from China.
Issued April 15, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9503.41.0000, 9505.10.2500
Product description
You are requesting the tariff classification on four items as follows: a Moose Mantle Sitter, a Bear Mantle Sitter, a Snowman Mantle Sitter (in a blue and white version and a red and white version) and a Santa Mantle Sitter (in a blue and white style and a red and white style). The shell, clothing and the stuffing fill of all four articles are predominantly textile materials. Although the items are described as Mantle Sitters, for the purposes of the tariff the bear, moose and snowman are considered toys due to their whimsical appearance, while the Santa is considered a festive article since Santa is always a symbol of Christmas. The moose, bear and snowman (both versions) will be classified in Chapter 95 of the HTS as toys representing animals or non-human creatures, while the two Santa versions will be classified in Chapter 95 of the HTS as other Christmas ornaments. You have not requested the return of your samples.
CBP rationale
The applicable subheading for the moose, bear and snowman toys (Mantle Sitters) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The applicable subheading for the two Santa Mantle Sitters (both the red and white version and the blue and white version) 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.
Full text
NY J82624 April 15, 2003 CLA-2-95:RR:NC:2:224 J82624 CATEGORY: Classification TARIFF NO.: 9503.41.0000; 9505.10.2500 Ms. Leslie A. Parmann Town & Country Living 295 Fifth Ave Suite 412 New York, NY 10016 RE: The tariff classification of 4 Mantle Sitters from China. Dear Ms. Parmann: In your letter dated April 3, 2003, you requested a tariff classification ruling. You are requesting the tariff classification on four items as follows: a Moose Mantle Sitter, a Bear Mantle Sitter, a Snowman Mantle Sitter (in a blue and white version and a red and white version) and a Santa Mantle Sitter (in a blue and white style and a red and white style). The shell, clothing and the stuffing fill of all four articles are predominantly textile materials. Although the items are described as Mantle Sitters, for the purposes of the tariff the bear, moose and snowman are considered toys due to their whimsical appearance, while the Santa is considered a festive article since Santa is always a symbol of Christmas. The moose, bear and snowman (both versions) will be classified in Chapter 95 of the HTS as toys representing animals or non-human creatures, while the two Santa versions will be classified in Chapter 95 of the HTS as other Christmas ornaments. You have not requested the return of your samples. The applicable subheading for the moose, bear and snowman toys (Mantle Sitters) will be 9503.41.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for toys representing animals or non-human creatures…and parts and accessories thereof: stuffed toys and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the two Santa Mantle Sitters (both the red and white version and the blue and white version) 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. 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 Tom McKenna at 646-733-3025. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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