N027245 N0 Ruling Active

The tariff classification of a "Plush Tabletop Snowman Decoration" (sku# 1LPR2304) from China

Issued May 15, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The “Plush Tabletop Snowman Decoration” is a battery operated tabletop item that features two conjoined snowmen covered in textile material standing on a base that plays music when an activation button is pushed with the snowmen dancing to the music. The item measures approximately 11” in width x 12” in height. One of the snowmen is wearing a Santa hat and scarf stitched with “Happy Holidays” as well as holding a candy cane. The item is decorative and is meant to be displayed in the home during the Christmas holiday.

CBP rationale

a candy cane. The item is decorative and is meant to be displayed in the home during the Christmas holiday. The applicable subheading for a “Plush Tabletop Snowman Decoration”, (sku# 1LPR2304) 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

N027245 May 15, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sandy Wieckowski Expeditors Tradewin, LLC 11101 Metro Airport Center Drive BLDG. M2, Suite 110 Romulus, MI 48174 RE: The tariff classification of a “Plush Tabletop Snowman Decoration” (sku# 1LPR2304) from China Dear Ms. Wieckowski: In your letter dated April 14, 2008, on behalf of Hallmark Cards, Inc., you requested a tariff classification ruling. The “Plush Tabletop Snowman Decoration” is a battery operated tabletop item that features two conjoined snowmen covered in textile material standing on a base that plays music when an activation button is pushed with the snowmen dancing to the music. The item measures approximately 11” in width x 12” in height. One of the snowmen is wearing a Santa hat and scarf stitched with “Happy Holidays” as well as holding a candy cane. The item is decorative and is meant to be displayed in the home during the Christmas holiday. The applicable subheading for a “Plush Tabletop Snowman Decoration”, (sku# 1LPR2304) 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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