J87097 J8 Ruling Active

The tariff classification of a "Berry Wreath Napkin Rings/Set of Four" from China.

Issued September 10, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.4020

Headings: 9505

Product description

The submitted sample is a “Berry Wreath Napkin Rings/Set of Four” identified as item number SKU 12453205. The napkin rings are composed of 80 percent styrofoam, 10 percent polyester, 5 percent wire, and 5 percent paper. The berries are made of styrofoam and covered with a lacquer finish. The green leaves are made of man-made fiber woven fabric and the wire ring has been covered with paper. The three-dimensional functional napkin rings will be sold in a set of four. They are designed for use during the Christmas holiday season. The sample is being returned as you requested in the envelope provided.

CBP rationale

The applicable subheading for the “Berry Wreath Napkin Rings/Set of Four” identified as item number SKU 12453205 will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas Ornaments: Other: Other.

Full text

NY J87097 September 10, 2003 CLA-2-95:RR:NC:SP:225 J87097 CATEGORY: Classification TARIFF NO.: 9505.10.4020 Ms. Heather M. Conner-Garofalo Bed Bath & Beyond 650 Liberty Avenue Union, NJ 07083 RE: The tariff classification of a “Berry Wreath Napkin Rings/Set of Four” from China. Dear Ms. Conner-Garofalo: In your letter dated August 7, 2003, on behalf of your client, Bed Bath & Beyond Procurement Co., Inc., you requested a tariff classification ruling. The submitted sample is a “Berry Wreath Napkin Rings/Set of Four” identified as item number SKU 12453205. The napkin rings are composed of 80 percent styrofoam, 10 percent polyester, 5 percent wire, and 5 percent paper. The berries are made of styrofoam and covered with a lacquer finish. The green leaves are made of man-made fiber woven fabric and the wire ring has been covered with paper. The three-dimensional functional napkin rings will be sold in a set of four. They are designed for use during the Christmas holiday season. The sample is being returned as you requested in the envelope provided. The applicable subheading for the “Berry Wreath Napkin Rings/Set of Four” identified as item number SKU 12453205 will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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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