CBP Ruling N070404 — The tariff classification of a Hanging Santa Face Decoration from China.

Tariff classification

Headings: 9505

Product description

You have submitted a photo of a hanging decoration made of fabric and paperboard, identified as item number QL08B042-A, which depicts Santa’s face. This hanging decoration would be used in the home as a decoration for the Christmas holiday season. The article measures approximately eighteen and a half inches in height by eighteen inches in width. It is constructed by covering a circular piece of paperboard with knitted polyester fabric. The fabric is glued in place and different pieces of fabric are arranged to resemble Santa’s hat. Santa’s beard is created by gluing pieces of polyester yarn to the face and a string is also glued to the back of the article for it to be hung on a wall. We are unable to issue a ruling for item number QL08B042-B, a snowman’s head, without a sample. Should you still wish a binding ruling for this item, please include a sample with your resubmission.

CBP rationale

The applicable subheading for the Hanging Santa Face Decoration 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

N070404 August 5, 2009 CLA-2-95 OT:RR:E:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. David Armbruster Garden Ridge 19411 Atrium Place Houston, TX 77084 RE: The tariff classification of a Hanging Santa Face Decoration from China. Dear Mr. Armbruster: In your letter dated July 30, 2009, you requested a tariff classification ruling. You have submitted a photo of a hanging decoration made of fabric and paperboard, identified as item number QL08B042-A, which depicts Santa’s face. This hanging decoration would be used in the home as a decoration for the Christmas holiday season. The article measures approximately eighteen and a half inches in height by eighteen inches in width. It is constructed by covering a circular piece of paperboard with knitted polyester fabric. The fabric is glued in place and different pieces of fabric are arranged to resemble Santa’s hat. Santa’s beard is created by gluing pieces of polyester yarn to the face and a string is also glued to the back of the article for it to be hung on a wall. We are unable to issue a ruling for item number QL08B042-B, a snowman’s head, without a sample. Should you still wish a binding ruling for this item, please include a sample with your resubmission. The applicable subheading for the Hanging Santa Face Decoration 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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