CBP Ruling N210955 — The tariff classification of Battery Operated Sparkling Snowmen from China.

Tariff classification

Headings: 7018, 9505

Product description

You submitted the following samples, which are being returned per your request: The battery operated sparkling snowmen, both identified as Item H196317, are plastic snowmen figures completely covered in glass beads. The arms are made of paper twisted wire with glass beads randomly affixed and the faces are made with plastic pieces. There is a battery operated LED light that rotates among four colors in each snowman. The snowman’s dimensions are approximately 5”x 4”x 8.75”. There are two versions of this item. Version one has a black felt top hat with a red band to which fabric holly leaves and plastic berries are attached. He is wearing a green scarf around his neck and holding a Styrofoam snowball in one arm. Version two is wearing a green and white hat with a red scarf around his neck. In one arm he is holding a small pine tree with the same glass beads randomly affixed.

CBP rationale

a Styrofoam snowball in one arm. Version two is wearing a green and white hat with a red scarf around his neck. In one arm he is holding a small pine tree with the same glass beads randomly affixed. The applicable subheading for version one, the snowman with holly leaves and berries in his hat, will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass." The rate of duty will be Free. The applicable subheading for version two, the snowman in the green and white hat, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Glass beads…and articles thereof…Other: Other.” The rate of duty will be 6.6 percent ad valorem. 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

N210955 April 10, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1000; 7018.90.5000 Ms. Kiersten Schumacher QVC, Inc. Studio Park 1200 Wilson Drive West Chester PA 19380 RE: The tariff classification of Battery Operated Sparkling Snowmen from China. Dear Ms. Schumacher: In your letter dated March 21, 2012 you requested a tariff classification ruling. You submitted the following samples, which are being returned per your request: The battery operated sparkling snowmen, both identified as Item H196317, are plastic snowmen figures completely covered in glass beads. The arms are made of paper twisted wire with glass beads randomly affixed and the faces are made with plastic pieces. There is a battery operated LED light that rotates among four colors in each snowman. The snowman’s dimensions are approximately 5”x 4”x 8.75”. There are two versions of this item. Version one has a black felt top hat with a red band to which fabric holly leaves and plastic berries are attached. He is wearing a green scarf around his neck and holding a Styrofoam snowball in one arm. Version two is wearing a green and white hat with a red scarf around his neck. In one arm he is holding a small pine tree with the same glass beads randomly affixed. The applicable subheading for version one, the snowman with holly leaves and berries in his hat, will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass." The rate of duty will be Free. The applicable subheading for version two, the snowman in the green and white hat, will be 7018.90.5000, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Glass beads…and articles thereof…Other: Other.” The rate of duty will be 6.6 percent ad valorem. 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, Thomas J. Russo Director National Commodity Specialist Division

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