K86878 K8 Ruling Active

The tariff classification of a gingerbread house from China.

Issued June 18, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample identified as item number 270989 is a “Gingerbread House”. The “Gingerbread House” is composed of polyresin material. The roof of the house is adorned with sparkle snow, gumdrops and continuous color changing fiber optic lighting. The same type of fiber optic sparkling snow surrounds the house and the entrance. The house measures 7.25 inches high. A 12-volt AC adapter is included with this product. The “Gingerbread House” is a symbol of Christmas. The sample is returned as you requested.

CBP rationale

The applicable subheading for the “Gingerbread House” item number 270989, 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 K86878 June 18, 2004 CLA-2-95:RR:NC:SP:225 K86878 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a gingerbread house from China. Dear Ms. Santos: In your letter dated June 3, 2004, you requested a classification ruling. The submitted sample identified as item number 270989 is a “Gingerbread House”. The “Gingerbread House” is composed of polyresin material. The roof of the house is adorned with sparkle snow, gumdrops and continuous color changing fiber optic lighting. The same type of fiber optic sparkling snow surrounds the house and the entrance. The house measures 7.25 inches high. A 12-volt AC adapter is included with this product. The “Gingerbread House” is a symbol of Christmas. The sample is returned as you requested. The applicable subheading for the “Gingerbread House” item number 270989, 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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