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The tariff classification of a 48” 200L Cotton Snowman from China.
Issued March 11, 2011 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN1 N149825 (March 11, 2011)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a sample, a photograph and descriptive information regarding a Cotton Snowman, identified as item number 35076. The article is a three-dimensional representation of a snowman with a carrot-shaped nose and twig arms. The snowman is adorned with a top hat and scarf constructed of vines. The hat and scarf are decorated with pinecones, holly berries, and pine needles. It is constructed from a metal frame covered in cotton material. The snowman measures approximately 48” in height and contains 200 clear mini bulbs. The 48” 200L Cotton Snowman is attached to a lead wire that when connected to an electrical outlet illuminates the figure.
CBP rationale
The applicable subheading for the 48” 200L Cotton Snowman 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
N149825 March 11, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of a 48” 200L Cotton Snowman from China. Dear Ms. Watson: In your letter dated February 18, 2011, on behalf of HSN Improvements, you requested a tariff classification ruling. You submitted a sample, a photograph and descriptive information regarding a Cotton Snowman, identified as item number 35076. The article is a three-dimensional representation of a snowman with a carrot-shaped nose and twig arms. The snowman is adorned with a top hat and scarf constructed of vines. The hat and scarf are decorated with pinecones, holly berries, and pine needles. It is constructed from a metal frame covered in cotton material. The snowman measures approximately 48” in height and contains 200 clear mini bulbs. The 48” 200L Cotton Snowman is attached to a lead wire that when connected to an electrical outlet illuminates the figure. You state that the 48” 200L Cotton Snowman will be advertised and marketed only for the Christmas holiday as an outdoor lawn decoration. Your sample is being returned upon your request. The applicable subheading for the 48” 200L Cotton Snowman 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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