CBP Ruling N157055 — The tariff classification of Flocked Snow People from China.

Tariff classification

Headings: 9505

Product description

You submitted samples of Flocked Snow People, identified as item numbers H192570848 and H192570849, respectively. Item number H192570848 depicts a three-dimensional snow person that measures approximately 12” in height x 7” across (from arm-to-arm) x 4-1/4” in diameter at its base. The snow person is constructed of polyethylene covered with white polyester that has been flocked to give the article’s outer surface a soft, snowy look and feel. The snow person has coal-like eyes and mouth, a carrot nose, and twigs for arms. It is attired in a black stove pipe hat that is decorated with holly leaves and holly berries and has its neck covered by a red scarf. Its right arm holds a sign with the painted words, “Let It Snow.” Electronics are housed inside the snow person, which are activated by a flip switch located on a battery compartment underneath the flattened base. (The two required “AA” batteries are not included.) When the switch is turned to the “on” position, the snow person is illuminated. Item H192570849 depicts a three-dimensional snow person that measures approximately 12” in height x 7” across (from arm-to-arm) x 4-1/4” in diameter at its base. The snow person is constructed of polyethylene covered with white polyester that has been flocked to give the article’s outer surface a soft, snowy look and feel. The snow person has coal-like eyes and mouth, a carrot nose, and twigs for arms. It is attired in a red and white textile stocking cap with a faux fur brim that is decorated with holly leaves and holly berries and has its neck covered by a green scarf. Its right arm holds a red birdhouse. Electronics are housed inside the snow person, which are activated by a flip switch located on a battery compartment underneath the flattened base. (The two required “AA” batteries are not included.) When the switch is turned to the “on” position, the snow person is illuminated. The Flocked Snow People are purely decorative articles for the Christmas holiday and do not provi

CBP rationale

The applicable subheading for the Flocked Snow People, identified as item numbers H192570848 and H192570849, 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

N157055 April 8, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of Flocked Snow People from China. Dear Ms. Purcell: In your letter dated March 16, 2011, you requested a tariff classification ruling. You submitted samples of Flocked Snow People, identified as item numbers H192570848 and H192570849, respectively. Item number H192570848 depicts a three-dimensional snow person that measures approximately 12” in height x 7” across (from arm-to-arm) x 4-1/4” in diameter at its base. The snow person is constructed of polyethylene covered with white polyester that has been flocked to give the article’s outer surface a soft, snowy look and feel. The snow person has coal-like eyes and mouth, a carrot nose, and twigs for arms. It is attired in a black stove pipe hat that is decorated with holly leaves and holly berries and has its neck covered by a red scarf. Its right arm holds a sign with the painted words, “Let It Snow.” Electronics are housed inside the snow person, which are activated by a flip switch located on a battery compartment underneath the flattened base. (The two required “AA” batteries are not included.) When the switch is turned to the “on” position, the snow person is illuminated. Item H192570849 depicts a three-dimensional snow person that measures approximately 12” in height x 7” across (from arm-to-arm) x 4-1/4” in diameter at its base. The snow person is constructed of polyethylene covered with white polyester that has been flocked to give the article’s outer surface a soft, snowy look and feel. The snow person has coal-like eyes and mouth, a carrot nose, and twigs for arms. It is attired in a red and white textile stocking cap with a faux fur brim that is decorated with holly leaves and holly berries and has its neck covered by a green scarf. Its right arm holds a red birdhouse. Electronics are housed inside the snow person, which are activated by a flip switch located on a battery compartment underneath the flattened base. (The two required “AA” batteries are not included.) When the switch is turned to the “on” position, the snow person is illuminated. The Flocked Snow People are purely decorative articles for the Christmas holiday and do not provide any significant illumination to the surrounding area. Your samples are being returned as you requested. The applicable subheading for the Flocked Snow People, identified as item numbers H192570848 and H192570849, 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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