CBP Ruling N023320 — The tariff classification of a six piece set of Caroler Figurines (item #800841…

Tariff classification

Headings: 9505

Product description

The six piece set of Caroler Figurines (item #800841) is mostly comprised of polyresin. The item is imported as a six piece set and advertised for sale as “Christmas Carolers”. The six piece set of Caroler Figurines features an LED, battery-operated light lamp post surrounded by five other characters, including, a man with wrapped gifts, a woman holding a carol book and a decorated wreath, a girl with a teddy bear, a boy with a trumpet and a dog with a scarf. All of the characters are depicted as singing carols. The six piece set of Caroler Figurines (item #800841) would only be advertised and sold for the Christmas holiday with the purpose of helping decorate the home for Christmas.

CBP rationale

a carol book and a decorated wreath, a girl with a teddy bear, a boy with a trumpet and a dog with a scarf. All of the characters are depicted as singing carols. The six piece set of Caroler Figurines (item #800841) would only be advertised and sold for the Christmas holiday with the purpose of helping decorate the home for Christmas. The applicable subheading for a six piece set of Caroler Figurines (item #800841) 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

N023320 February 21, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Amy Morgan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a six piece set of Caroler Figurines (item #800841), from China Dear Ms Morgan: In your letter dated February 13, 2008 you requested a tariff classification ruling. The six piece set of Caroler Figurines (item #800841) is mostly comprised of polyresin. The item is imported as a six piece set and advertised for sale as “Christmas Carolers”. The six piece set of Caroler Figurines features an LED, battery-operated light lamp post surrounded by five other characters, including, a man with wrapped gifts, a woman holding a carol book and a decorated wreath, a girl with a teddy bear, a boy with a trumpet and a dog with a scarf. All of the characters are depicted as singing carols. The six piece set of Caroler Figurines (item #800841) would only be advertised and sold for the Christmas holiday with the purpose of helping decorate the home for Christmas. The applicable subheading for a six piece set of Caroler Figurines (item #800841) 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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