N121847 N1 Ruling Active

The tariff classification of a Christmas Star Hanging Decoration from China.

Issued September 9, 2010 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.1500

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding a Christmas Star Hanging Decoration identified as item number A072BA03532. The article is a wooden red star that measures approximately 10-1/2” in height and 11” inches across from point-to-point. The star is decorated with a pattern of green holly leaves and red holly berries, and has an attached ribbon at top for hanging the article. The Christmas Star Hanging Decoration is marketed and sold purely as a decoration for the Christmas holiday.

CBP rationale

The applicable subheading for the Christmas Star Hanging Decoration identified as item number A072BA03532 will be 9505.10.1500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood.

Full text

N121847 September 9, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Christmas Star Hanging Decoration from China. Dear Mr. Crago-Edwards: In your letter dated September 3, 2010, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Christmas Star Hanging Decoration identified as item number A072BA03532. The article is a wooden red star that measures approximately 10-1/2” in height and 11” inches across from point-to-point. The star is decorated with a pattern of green holly leaves and red holly berries, and has an attached ribbon at top for hanging the article. The Christmas Star Hanging Decoration is marketed and sold purely as a decoration for the Christmas holiday. The applicable subheading for the Christmas Star Hanging Decoration identified as item number A072BA03532 will be 9505.10.1500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood." 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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