CBP Ruling N073647 — The tariff classification of a Hanging Snowman Head Decoration from China.

Tariff classification

Headings: 9505

Product description

You have submitted a sample of a hanging decoration made of fabric and paperboard, identified as item number QL08B042, which depicts a Snowman’s head. 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 the head of a snowman wearing a hat and scarf. The scarf is constructed of alternating red and green squares with a red and green bow with red fringe attached to it. The snowman is wearing a black hat with a red, green, and yellow plaid hatband. Festive foliage (fabric holly berries attached to plastic pine needles) is tucked into the hatband. A gold fabric loop is attached to the top of the hat so the article may be hung on a wall. The sample will be returned as requested.

CBP rationale

The applicable subheading for the Hanging Snowman Head 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

N073647 September 1, 2009 CLA-2-95 OT:RR: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 Snowman Head Decoration from China. Dear Mr. Armbruster: In your letter dated August 21, 2009, you requested a tariff classification ruling. You have submitted a sample of a hanging decoration made of fabric and paperboard, identified as item number QL08B042, which depicts a Snowman’s head. 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 the head of a snowman wearing a hat and scarf. The scarf is constructed of alternating red and green squares with a red and green bow with red fringe attached to it. The snowman is wearing a black hat with a red, green, and yellow plaid hatband. Festive foliage (fabric holly berries attached to plastic pine needles) is tucked into the hatband. A gold fabric loop is attached to the top of the hat so the article may be hung on a wall. The sample will be returned as requested. The applicable subheading for the Hanging Snowman Head 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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