CBP Ruling N162925 — The tariff classification of an “Eva Christmas Doll Decoration” from China

Tariff classification

Headings: 9505

Product description

You submitted a sample of an “Eva Christmas Doll Decoration;” there is no designated item number for the product. The item is a decorative three-dimensional depiction of a woman that measures approximately 6½” in height and is made of a Styrofoam upper body and a translucent lower body. The figure is dressed in a green and white dress, a green hat, a blue scarf and black shoes and is stuffed with polyester in the head, arms and feet. In addition, the figure is holding a red Christmas stocking with an embroidered snowflake. The item lights up at the bottom, and also changes color, when the switch is activated. The sample will be returned as requested. In your inquiry you have referred to your item as a “doll,” however, it is not considered a toy doll for Customs purposes but rather as a lighted decorative figure.

CBP rationale

a red Christmas stocking with an embroidered snowflake. The item lights up at the bottom, and also changes color, when the switch is activated. The sample will be returned as requested. In your inquiry you have referred to your item as a “doll,” however, it is not considered a toy doll for Customs purposes but rather as a lighted decorative figure. The applicable subheading for the “Eva Christmas Doll 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/.

Full text

N162925 May 16, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Franco Grutti Seajet Express Inc. 46 Arlington St. Chelsea, MA 02150 RE: The tariff classification of an “Eva Christmas Doll Decoration” from China Dear Mr. Grutti: In your letter dated April 20, 2011, you requested a tariff classification ruling on behalf of Chrisha Creations, Ltd. You submitted a sample of an “Eva Christmas Doll Decoration;” there is no designated item number for the product. The item is a decorative three-dimensional depiction of a woman that measures approximately 6½” in height and is made of a Styrofoam upper body and a translucent lower body. The figure is dressed in a green and white dress, a green hat, a blue scarf and black shoes and is stuffed with polyester in the head, arms and feet. In addition, the figure is holding a red Christmas stocking with an embroidered snowflake. The item lights up at the bottom, and also changes color, when the switch is activated. The sample will be returned as requested. In your inquiry you have referred to your item as a “doll,” however, it is not considered a toy doll for Customs purposes but rather as a lighted decorative figure. The applicable subheading for the “Eva Christmas Doll 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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