N180255 N1 Ruling Active

The tariff classification of a Basset Hound Christmas Ornament from China.

Issued August 25, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a sample of a Basset Hound Christmas Ornament identified in your ruling request as style # 2017 and on the accompanying order form and packaging as style # XS007102. The hand-painted ornament is made of marble dust and polyester resin and is in the shape of a three-dimensional basset hound that measures approximately 2” in height x 1-1/4” in width x 4-1/4” in length from nose to tail. The dog is attired in a cotton traditional Santa Claus hat that is permanently affixed. A gold textile hanging loop is attached to a gold metal eye-hook screw in the dog’s back.

CBP rationale

The applicable subheading for the Basset Hound Christmas Ornament 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

N180255 August 25, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Min Xie PVH Corporation 200 Madison Avenue New York, NY 10016 RE: The tariff classification of a Basset Hound Christmas Ornament from China. Dear Ms. Xie: In your letter dated August 11, 2011, you requested a tariff classification ruling. You submitted a sample of a Basset Hound Christmas Ornament identified in your ruling request as style # 2017 and on the accompanying order form and packaging as style # XS007102. The hand-painted ornament is made of marble dust and polyester resin and is in the shape of a three-dimensional basset hound that measures approximately 2” in height x 1-1/4” in width x 4-1/4” in length from nose to tail. The dog is attired in a cotton traditional Santa Claus hat that is permanently affixed. A gold textile hanging loop is attached to a gold metal eye-hook screw in the dog’s back. You state that this hanging loop is intended for hanging the ornament on a Christmas tree. Your sample is being returned as requested. The applicable subheading for the Basset Hound Christmas Ornament 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 the 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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