CBP Ruling L85003 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

GRI rules applied: GRI 3(c)

Product description

The submitted samples are identified as item number SKU 2070003, X05 Sitting Santa and Sitting Snowman. The sitting Santa and the sitting snowman have been packaged together for retail sale. The two sitting figures are designed with the body and shoes of both made of ceramic and painted in red and green colors. Their pant legs are made of checked red and green terylene fabric. The pant legs are attached to the ceramic body with glue. The material breakdown by weight for both figures is 90 percent ceramic and 10 percent terylene fabric. For tariff purposes, the Sitting Santa and the Sitting Snowman are considered to be a set put up for retail sale. They are dressed in similar attire and in our opinion they will be used together as decorations for the Christmas holiday season. The Santa is classified in heading 9505 and the snowman in heading 6913. Since the Santa and the snowman are equal in importance, the set will be classified in heading 9505, the provision which appears last in the Harmonized Tariff Schedule (HTS). Note General Rule of interpretation 3(c), HTS. The samples are returned as you requested.

CBP rationale

The applicable subheading for the Sitting Santa and the Sitting Snowman, item number SKU 2070003, X05, 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 L85003 June 9, 2005 CLA-2-95:RR:NC:SP:225 L85003 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Shirley C. Schmidt Pier 1 Imports 100 Pier 1 Place, Suite 1600 Fort Worth, TX 76161 RE: The tariff classification of Christmas decorations from China. Dear Ms. Schmidt: In your letter dated May 18, 2005, you requested a classification ruling. The submitted samples are identified as item number SKU 2070003, X05 Sitting Santa and Sitting Snowman. The sitting Santa and the sitting snowman have been packaged together for retail sale. The two sitting figures are designed with the body and shoes of both made of ceramic and painted in red and green colors. Their pant legs are made of checked red and green terylene fabric. The pant legs are attached to the ceramic body with glue. The material breakdown by weight for both figures is 90 percent ceramic and 10 percent terylene fabric. For tariff purposes, the Sitting Santa and the Sitting Snowman are considered to be a set put up for retail sale. They are dressed in similar attire and in our opinion they will be used together as decorations for the Christmas holiday season. The Santa is classified in heading 9505 and the snowman in heading 6913. Since the Santa and the snowman are equal in importance, the set will be classified in heading 9505, the provision which appears last in the Harmonized Tariff Schedule (HTS). Note General Rule of interpretation 3(c), HTS. The samples are returned as you requested. The applicable subheading for the Sitting Santa and the Sitting Snowman, item number SKU 2070003, X05, 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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