The tariff classification of a Holiday Display from China.
Issued March 14, 2005 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9403.80.6080
Headings: 9403
GRI rules applied: GRI 3(b)
Product description
The merchandise to be imported is a Holiday Display, Item No. 700205. The item is a floor standing display made of cardboard measuring 26”W x 31”D x 81”H. It has four shelves designed to display Christmas items which will be imported together with the display. Included are 60 ornaments, individually packaged for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Holiday Display with ornaments is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately.
CBP rationale
The applicable subheading for the Holiday Display will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other.
Full text
NY L83295 March 14, 2005 CLA-2-94:RR:NC:SP:233 L83295 CATEGORY: Classification TARIFF NO.: 9403.80.6080 Ms. Cecilia Balaguer Reeves International Inc. 14 Industrial Road Pequannock, NJ 07440 RE: The tariff classification of a Holiday Display from China. Dear Ms. Balaguer: In your letter dated March 3, 2005, you requested a tariff classification ruling. The merchandise to be imported is a Holiday Display, Item No. 700205. The item is a floor standing display made of cardboard measuring 26”W x 31”D x 81”H. It has four shelves designed to display Christmas items which will be imported together with the display. Included are 60 ornaments, individually packaged for retail sale. The Explanatory Notes to the Harmonized Tariff System provide guidance in the interpretation of the Harmonized Commodity Description and Coding System at the international level. Explanatory Note X to GRI 3(b) provides that the term “goods put up in sets for retail sale” means goods that: (a) consist of at least two 2 different articles which are, prima facie, classifiable in different headings; (b) consist of articles put up together to meet a particular need or carry out a specific activity; and (c) are put up in a manner suitable for sale directly to users without repacking. The Holiday Display with ornaments is not considered to be a set for tariff classification purposes since the components are not put up together to meet a particular need or carry out a specific activity. Therefore, the contents must be classified separately. The applicable subheading for the Holiday Display will be 9403.80.6080, Harmonized Tariff Schedule of the United States (HTS), which provides for “Other furniture and parts thereof: Furniture of other materials… Other.” The rate of duty will be Free. Your inquiry does not provide enough information for us to give a classification ruling on the Christmas ornaments. Your request for a classification ruling should include a sample of each product in the condition in which it will be imported (include retail package). When this is available, you may wish to consider resubmission of your request. 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 Lawrence Mushinske at 646-733-3036. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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