CBP Ruling N057512 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

The submitted sample, 7” X’mas Light Up EVA Snowman, identified as VSN #26240AB, is a tabletop decoration in the shape of a snowman made of ethylene vinyl acetate that simulates crystallized snow, and measures approximately 7” in height x 3-1/2” in diameter at its flattened base. The snowman has a carrot nose and coal-like eyes and mouth, and is attired in a black polyester hat that is decorated with holly leaves and holly berries and a green and red polyester scarf. Its stomach is adorned with two large red polyester buttons. When a switch on the base of the snowman is pressed, the snowman lights-up, but does not provide usable light. Your sample is being returned as requested.

CBP rationale

The applicable subheading for the 7” X’mas Light Up EVA Snowman, identified as VSN #26240AB, 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.

Full text

N057512 April 16, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sarah Albertini-Bond Dollar Tree Stores 500 Volvo Parkway Chesapeake, VA 23462 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Albertini-Bond: In your letter dated April 8, 2009, you requested a tariff classification ruling. The submitted sample, 7” X’mas Light Up EVA Snowman, identified as VSN #26240AB, is a tabletop decoration in the shape of a snowman made of ethylene vinyl acetate that simulates crystallized snow, and measures approximately 7” in height x 3-1/2” in diameter at its flattened base. The snowman has a carrot nose and coal-like eyes and mouth, and is attired in a black polyester hat that is decorated with holly leaves and holly berries and a green and red polyester scarf. Its stomach is adorned with two large red polyester buttons. When a switch on the base of the snowman is pressed, the snowman lights-up, but does not provide usable light. Your sample is being returned as requested. The applicable subheading for the 7” X’mas Light Up EVA Snowman, identified as VSN #26240AB, 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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