The tariff classification of lotion dispensers from China.
Issued August 27, 2003 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.4020
Headings: 9505
Product description
The submitted samples are resin lotion dispensers in the shape of a snowman and Santa Claus. They are identified as assortment number SKU 12807392. The three-dimensional functional lotion dispensers are designed for use during the Christmas holiday season. The samples are returned as you requested. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom. In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to assortment number SKU 12807392, snowman lotion dispenser. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119.
CBP rationale
The applicable subheading for the Santa Claus lotion dispenser will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for festive.
Full text
NY J87212 August 27, 2003 CLA-2-95:RR:NC:SP: 225 J87212 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 lotion dispensers from China. Dear Ms. Conner-Garofalo: In your letter dated August 14, 2003, on behalf of your client Bed Bath & Beyond Procurement Co., Inc., you requested a classification ruling. The submitted samples are resin lotion dispensers in the shape of a snowman and Santa Claus. They are identified as assortment number SKU 12807392. The three-dimensional functional lotion dispensers are designed for use during the Christmas holiday season. The samples are returned as you requested. The issue of the scope of the term “festive articles” under 9505 is currently pending before the United States Court of Appeals for the Federal Circuit in the matter of Park B. Smith Ltd. V. United States, Court of Appeals No. 01-1578 (cross appeal # 01-1586). Section 177.7, Customs Regulations (19 CFR 177.7) provides that rulings will not be issued in certain circumstances. Section 177.7(b) states, in pertinent part, the following: No ruling letter will be issued with respect to any issue which is pending before the United States Court of International Trade, the United States Court of Appeals for the Federal Circuit, or any court of appeal therefrom. In light of the prohibition set out in 19 CFR 177.7(b), and as the instant classification ruling request is closely related to the issue presently pending in the Court of Appeals, we are unable to issue a classification ruling letter to you with respect to assortment number SKU 12807392, snowman lotion dispenser. When all litigation has been concluded on the case referenced above, you may resubmit your request for a ruling. If you decide to resubmit your request, please include all materials that we have returned to you and mail your request to Director, National Commodity Specialist Division, U.S. Customs Service, Attn: CIE/Ruling Request, One Penn Plaza, 10th Floor, New York, NY 10119. The applicable subheading for the Santa Claus lotion dispenser will be 9505.10.4020, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for festive...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
More rulings on the same tariff codes
The tariff classification of a "Berry Wreath Napkin Rings/Set of Four" from China.
The tariff classification of a candy keeper from China.
The tariff classification of plastic bottles from China.
The tariff classification of electric night lights, light bulbs and festive articles from Taiwan or China.
“Hand Sculpted Santa Claus with Christmas Tree Resin Box”; Midwest of Cannon Falls, Inc. v. United States
Article 509; NAFTA; self-produced material; intermediate material; electric garlands
The tariff classification of a napkin ring from China or Taiwan
The tariff classification of three napkin rings from China and Taiwan
The tariff classification of a Santa Claus Candle with Candle Holder Set from China
The tariff classification of assorted wreaths from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →