CBP Ruling N003580 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

Item number W30040 is a 4 piece hinged snow family composed of four screens. The white screen is molded of PVC. This design consists of Mr. & Mrs. Snowman, a decorated Christmas tree and a mail box that is decorated with a red and white candy cane. Mr. Snowman has a sprig of holly leaves and berries attached to his hatband. Mrs. Snowman is wearing a Santa hat. The hinged Christmas decoration measures 6.5” long by 6.75” high. Item number W30041 is a 4 piece hinged snow family composed of four screens. The snow family consists of Mr. & Mrs. Snowman, a child holding a broom, and a mail box that is decorated with a red and white candy cane. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 6.75” long by 6.75” high. Item number W300042 is a 4 piece hinged snow family composed of four screens. The snow family consists of Mr. & Mrs. Snowman and two children. One child is holding a broom and one is holding a wrapped Christmas present. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 7” long by 6.75” high. Item number W30043 is a 5 piece hinged snow family composed of five screens. The snow family consists of Mr. & Mrs. Snowman and three snowman children. One child is holding a broom, one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 8.75” long by 6.75” high. Item number W30044 is a 6 piece hinged snow family composed of six screens. The snow family consists of Mr. & Mrs. Snowman and four snowman children. One child is holding a broom, one is holding a Christmas tree ornament one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatban

CBP rationale

a broom and one is holding a wrapped Christmas present. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 7” long by 6.75” high. Item number W30043 is a 5 piece hinged snow family composed of five screens. The snow family consists of Mr. & Mrs. Snowman and three snowman children. One child is holding a broom, one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 8.75” long by 6.75” high. Item number W30044 is a 6 piece hinged snow family composed of six screens. The snow family consists of Mr. & Mrs. Snowman and four snowman children. One child is holding a broom, one is holding a Christmas tree ornament one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 10.25” long by 6.75” high. Goods of Chapter 39 classifiable in Chapter 95 are excluded from Chapter 39. The applicable subheading for all of the above mentioned hinged Christmas snow family decorations will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive...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

N003580 December 21, 2006 CLA-2-95:RR:NC:SP:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Gabriela Vasquez Kurt S. Adler, Inc. 7 W. 34th Street New York, NY 10001 RE: The tariff classification of Christmas decorations from China. Dear Ms. Vasquez: In your letter dated November 20, 2006, you requested a tariff classification ruling. Item number W30040 is a 4 piece hinged snow family composed of four screens. The white screen is molded of PVC. This design consists of Mr. & Mrs. Snowman, a decorated Christmas tree and a mail box that is decorated with a red and white candy cane. Mr. Snowman has a sprig of holly leaves and berries attached to his hatband. Mrs. Snowman is wearing a Santa hat. The hinged Christmas decoration measures 6.5” long by 6.75” high. Item number W30041 is a 4 piece hinged snow family composed of four screens. The snow family consists of Mr. & Mrs. Snowman, a child holding a broom, and a mail box that is decorated with a red and white candy cane. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 6.75” long by 6.75” high. Item number W300042 is a 4 piece hinged snow family composed of four screens. The snow family consists of Mr. & Mrs. Snowman and two children. One child is holding a broom and one is holding a wrapped Christmas present. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 7” long by 6.75” high. Item number W30043 is a 5 piece hinged snow family composed of five screens. The snow family consists of Mr. & Mrs. Snowman and three snowman children. One child is holding a broom, one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 8.75” long by 6.75” high. Item number W30044 is a 6 piece hinged snow family composed of six screens. The snow family consists of Mr. & Mrs. Snowman and four snowman children. One child is holding a broom, one is holding a Christmas tree ornament one is holding a wrapped Christmas present, and one is holding a star. Mr. Snowman has a sprig of holly leaves and berries in his hatband and Mrs. Snowman is wearing a Santa hat. This hinged Christmas decoration measures 10.25” long by 6.75” high. Goods of Chapter 39 classifiable in Chapter 95 are excluded from Chapter 39. The applicable subheading for all of the above mentioned hinged Christmas snow family decorations will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive...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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