CBP Ruling N013529 — The tariff classification of Item # X72353 (Western Santa) from China

Tariff classification

Headings: 9505

Product description

Item X72353 is a decorative wall hanging that features a Santa wearing western type clothing that includes a cowboy hat decorated with holly leaves and berries, a vest, a belt, holsters holding candy canes, cowboy boots and gloves. The Santa is holding up a wood plaque saying “Happy holidays Y’ All” and includes a wire hanger. The item is mostly comprised of polyester. Item # X72353 (Western Santa) is to be hung as a decoration in the home during the Christmas holiday. The item will be marketed, advertised and sold as a decoration only for Christmas as part of the importer’s “St. Nicholas Square” brand name.

CBP rationale

candy canes, cowboy boots and gloves. The Santa is holding up a wood plaque saying “Happy holidays Y’ All” and includes a wire hanger. The item is mostly comprised of polyester. Item # X72353 (Western Santa) is to be hung as a decoration in the home during the Christmas holiday. The item will be marketed, advertised and sold as a decoration only for Christmas as part of the importer’s “St. Nicholas Square” brand name. The applicable subheading for Item # X72353 (Western Santa) 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

N013529 June 29, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Tammie Oliver KOHL’S Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of Item # X72353 (Western Santa) from China Dear Ms. Oliver: In your letter dated June 26, 2007, you requested a tariff classification ruling. Item X72353 is a decorative wall hanging that features a Santa wearing western type clothing that includes a cowboy hat decorated with holly leaves and berries, a vest, a belt, holsters holding candy canes, cowboy boots and gloves. The Santa is holding up a wood plaque saying “Happy holidays Y’ All” and includes a wire hanger. The item is mostly comprised of polyester. Item # X72353 (Western Santa) is to be hung as a decoration in the home during the Christmas holiday. The item will be marketed, advertised and sold as a decoration only for Christmas as part of the importer’s “St. Nicholas Square” brand name. The applicable subheading for Item # X72353 (Western Santa) 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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