CBP Ruling M82971 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

The submitted samples are Santa and Snowman Lantern Assortment. They are identified as assortment number 945844. The items are made of 100% multicolored ceramic with a glazed finish. The Santa lantern is designed with Santa holding gifts, a Christmas tree and toys. The snowman lantern is designed with the snowmen holding a red and white candy cane, a Christmas present and toys. The lanterns are fashioned with Santa or snowman characters on three of the four sides. The fourth side is open so the tealight candle can be inserted. The dimensions of the lanterns are 4.72” x 4.53” x 6.89” high. The Santa and Snowman lanterns are primarily decorative articles. They are not designed to light up a room, but to illuminate the article.

CBP rationale

gifts, a Christmas tree and toys. The snowman lantern is designed with the snowmen holding a red and white candy cane, a Christmas present and toys. The lanterns are fashioned with Santa or snowman characters on three of the four sides. The fourth side is open so the tealight candle can be inserted. The dimensions of the lanterns are 4.72” x 4.53” x 6.89” high. The Santa and Snowman lanterns are primarily decorative articles. They are not designed to light up a room, but to illuminate the article. The applicable subheading for the Santa and Snowman Lantern, assortment number 945844, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Full text

NY M82971 May 16, 2006 CLA-2-95:RR:NC:SP:225 M82971 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 April 18, 2006, you requested a classification ruling. The submitted samples are Santa and Snowman Lantern Assortment. They are identified as assortment number 945844. The items are made of 100% multicolored ceramic with a glazed finish. The Santa lantern is designed with Santa holding gifts, a Christmas tree and toys. The snowman lantern is designed with the snowmen holding a red and white candy cane, a Christmas present and toys. The lanterns are fashioned with Santa or snowman characters on three of the four sides. The fourth side is open so the tealight candle can be inserted. The dimensions of the lanterns are 4.72” x 4.53” x 6.89” high. The Santa and Snowman lanterns are primarily decorative articles. They are not designed to light up a room, but to illuminate the article. The applicable subheading for the Santa and Snowman Lantern, assortment number 945844, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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