CBP Ruling L84958 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The submitted samples are identified as assortment number 323146, Christmas Santa. Santa is glued and screwed onto a round wood base for standing. The primary use of the standing Santa assortment number 323146 will be for Christmas decorations. The Santa will be available in two styles. Style number one depicts Santa carrying wood skis and a twig lantern. The lantern and skis are adorned with imitation berries, pine cones and twine. This Santa has a white combed out beard. His clothes are made of felt and yarn material with wood buttons. His hood is decorated with leaves and berries made of wire and painted. Style number two depicts Santa carrying a wood walking stick adorned with imitation garland, berries and pine cones. Santa has a felt duffle bag containing an imitation pine branch, berries and pine cones. This Santa has a yarn beard and his hat has a bell at the end. His arms are made of bendable wire and the rest of his body parts are made of hard plastic. His clothes are made of yarn and felt material. The samples are returned as you requested.

CBP rationale

The applicable subheading for assortment number 323146, Christmas Santa 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 L84958 June 3, 2005 CLA-2-95:RR:NC:SP:225 L84958 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas decorations from China. Dear Ms. Harmon: In your letter dated May 12, 2005, you requested a classification ruling. The submitted samples are identified as assortment number 323146, Christmas Santa. Santa is glued and screwed onto a round wood base for standing. The primary use of the standing Santa assortment number 323146 will be for Christmas decorations. The Santa will be available in two styles. Style number one depicts Santa carrying wood skis and a twig lantern. The lantern and skis are adorned with imitation berries, pine cones and twine. This Santa has a white combed out beard. His clothes are made of felt and yarn material with wood buttons. His hood is decorated with leaves and berries made of wire and painted. Style number two depicts Santa carrying a wood walking stick adorned with imitation garland, berries and pine cones. Santa has a felt duffle bag containing an imitation pine branch, berries and pine cones. This Santa has a yarn beard and his hat has a bell at the end. His arms are made of bendable wire and the rest of his body parts are made of hard plastic. His clothes are made of yarn and felt material. The samples are returned as you requested. The applicable subheading for assortment number 323146, Christmas Santa 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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