The tariff classification of a Christmas decorative article from China.
Issued January 12, 2007 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a sample of item 1056-58, 3-D Bird House Foam Kit, which is being returned upon your request. The kit consists of pre-cut white, red and green foam sections that when interlocked together and glued form a simple birdhouse that measures approximately 8” in height. Accessories allow one to decorate the birdhouse entrance with a large Christmas wreath adorned with holly leaves and holly berries. Underneath the wreath, a cardinal can be positioned. The birdhouse is a purely decorative article intended to decorate the home for the Christmas holiday and will be packaged in a clear plastic box with an illustrated insert and a textile handle.
CBP rationale
The applicable subheading for item 1056-58, 3-D Bird House Foam Kit, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.
Full text
N004800 January 12, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Holly VanDeusen Darice( Inc. 13000 Darice Parkway, Park 82 Strongsville, OH 44149-3800 RE: The tariff classification of a Christmas decorative article from China. Dear Ms. VanDeusen: In your letter dated December 18, 2006, on behalf of Lamrite West Inc., you requested a tariff classification ruling. You submitted a sample of item 1056-58, 3-D Bird House Foam Kit, which is being returned upon your request. The kit consists of pre-cut white, red and green foam sections that when interlocked together and glued form a simple birdhouse that measures approximately 8” in height. Accessories allow one to decorate the birdhouse entrance with a large Christmas wreath adorned with holly leaves and holly berries. Underneath the wreath, a cardinal can be positioned. The birdhouse is a purely decorative article intended to decorate the home for the Christmas holiday and will be packaged in a clear plastic box with an illustrated insert and a textile handle. The applicable subheading for item 1056-58, 3-D Bird House Foam Kit, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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