CBP Ruling K86365 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The submitted samples are identified as “Snowball Animated and Musical”, assortment number 937229. The fiber optic snowball operates with three “AA” batteries. The batteries are not included. This item is designed with a head that resembles a snowball with glitter beneath the mouth. The first style has a light blue hat, two black beads for eyes and a carrot nose. The snowball has two blue earmuffs on his head and blue and white striped stockings. He is wearing blue pointed tip shoes with white bows. The second style of the snowball wears a red and green hat. She has two ponytails with a red bow at the end of each ponytail. She is also wearing red and white striped stockings and red pointed tip shoes with green bows. When activated, the snowball shakes and plays “We Wish You A Merry Christmas.” These items will be used as Christmas decorations. Although the snowball is not a symbol of Christmas, the song “We Wish You A Merry Christmas” limits its use to the Christmas season.

CBP rationale

The applicable subheading for the “Snowball Animated and Musical”, assortment number 937229, 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 K86365 June 3, 2004 CLA-2-95:RR:NC:SP:225 K86365 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P. O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Christmas decorations from China. Dear Ms. Aldinger: In your letter dated May 17, 2004, you requested a classification ruling. The submitted samples are identified as “Snowball Animated and Musical”, assortment number 937229. The fiber optic snowball operates with three “AA” batteries. The batteries are not included. This item is designed with a head that resembles a snowball with glitter beneath the mouth. The first style has a light blue hat, two black beads for eyes and a carrot nose. The snowball has two blue earmuffs on his head and blue and white striped stockings. He is wearing blue pointed tip shoes with white bows. The second style of the snowball wears a red and green hat. She has two ponytails with a red bow at the end of each ponytail. She is also wearing red and white striped stockings and red pointed tip shoes with green bows. When activated, the snowball shakes and plays “We Wish You A Merry Christmas.” These items will be used as Christmas decorations. Although the snowball is not a symbol of Christmas, the song “We Wish You A Merry Christmas” limits its use to the Christmas season. The applicable subheading for the “Snowball Animated and Musical”, assortment number 937229, 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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