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N163835 N1 Ruling Active

The tariff classification of a “Ceramic Gingerhouse” from China

Issued May 24, 2011 by U.S. Customs and Border Protection.

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N1 N163835 (May 24, 2011)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted detailed color photographs of the “Ceramic Gingerhouse.” The item is a painted ceramic representation of a gingerbread house decorated with sparkly snow and peppermint candies. The decorative house measures 30” high x 15” wide x 4” deep. The gingerbread house will be sold as a decoration for the Christmas season.

CBP rationale

The applicable subheading for the “Ceramic Gingerhouse” 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

N163835 May 24, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lynley Bishop L.E. Coppersmith, Inc. 114 Southfield Pkwy. Suite 170 Forest Park, GA 30297 RE: The tariff classification of a “Ceramic Gingerhouse” from China Dear Ms. Bishop: In your letter submitted May 3, 2011, on behalf of Drew Derose Inc., you requested a tariff classification ruling. You submitted detailed color photographs of the “Ceramic Gingerhouse.” The item is a painted ceramic representation of a gingerbread house decorated with sparkly snow and peppermint candies. The decorative house measures 30” high x 15” wide x 4” deep. The gingerbread house will be sold as a decoration for the Christmas season. The applicable subheading for the “Ceramic Gingerhouse” 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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