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N007110 N0 Ruling Active

The tariff classification of a Festive Bear Trio (no item #) from China

Issued February 22, 2007 by U.S. Customs and Border Protection.

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N0 N007110 (February 22, 2007)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The Festive Bear Trio (no item #) is sold as a set of three and is comprised of polyresin and natural calcium carbonate. The bears are colored brown and beige with defined facial features such as ears, eyes, nose and mouth and each bear wears a Santa hat or scarf made of Polyester. Each Bear is holding wrapped Christmas presents, a mini Christmas tree or a gold star. The Festive Bear Trio (no item #) is to be used as a Christmas decoration for the home during the Christmas holiday.

CBP rationale

wrapped Christmas presents, a mini Christmas tree or a gold star. The Festive Bear Trio (no item #) is to be used as a Christmas decoration for the home during the Christmas holiday. The applicable subheading for the Festive Bear Trio (no item #) 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: 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

N007110 February 22, 2007 CLA-2-95:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alexandra Latham Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Festive Bear Trio (no item #) from China Dear Ms. Latham: In your letter dated February 15, 2007 you requested a tariff classification ruling. The Festive Bear Trio (no item #) is sold as a set of three and is comprised of polyresin and natural calcium carbonate. The bears are colored brown and beige with defined facial features such as ears, eyes, nose and mouth and each bear wears a Santa hat or scarf made of Polyester. Each Bear is holding wrapped Christmas presents, a mini Christmas tree or a gold star. The Festive Bear Trio (no item #) is to be used as a Christmas decoration for the home during the Christmas holiday. The applicable subheading for the Festive Bear Trio (no item #) 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: 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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