CBP Ruling N123201 — The tariff classification of wooden decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted photographs and descriptive information for articles identified as Christmas Wall Plaque Decorations. Item number A072BA03603 consists of three wooden wall decorations that measure approximately 9.5” in height x 10.25” in width by 0.125” in thickness. The plaques are constructed entirely out of wood and are carved into three different designs. The first design is a wrapped gift, the second design is a tree topped with a gold star, and the third design is a Christmas tree ornament. Each plaque is painted and has a polyester ribbon hanger attached. These items have no functional use and are intended solely as decorations to hang in the home for the Christmas holiday.

CBP rationale

The applicable subheading for the Christmas Wall Plaque Decorations 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

N123201 September 22, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of wooden decorations from China. Dear Mr. Crago-Edwards: In your letter dated September 14, 2010, you requested a tariff classification ruling. You have submitted photographs and descriptive information for articles identified as Christmas Wall Plaque Decorations. Item number A072BA03603 consists of three wooden wall decorations that measure approximately 9.5” in height x 10.25” in width by 0.125” in thickness. The plaques are constructed entirely out of wood and are carved into three different designs. The first design is a wrapped gift, the second design is a tree topped with a gold star, and the third design is a Christmas tree ornament. Each plaque is painted and has a polyester ribbon hanger attached. These items have no functional use and are intended solely as decorations to hang in the home for the Christmas holiday. The applicable subheading for the Christmas Wall Plaque Decorations 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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