CBP Ruling N231561 — The classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample of a “Styrofoam Snowman” identified as item number 894417. The article is a snowman that is made of Styrofoam and measures approximately 8-1/2” in height x 6-1/2” across its outstretched twig arms x 3-1/2” in diameter at its base. The base is flattened, which allows the snowman to stand on a level surface, such as a table or a window sill. The snowman is attired in a black textile top hat and a vine “scarf” that is decorated with holly leaves, a holly berry and two natural pinecones. The snowman has coal-like eyes and a twig nose. The snowman’s torso is covered in white paper that is dappled with glitter to simulate snow while his lower body is adorned with natural pine cones and artificial evergreen pine needles that are painted white to appear snow-covered. The snowman holds a wooden shovel in its right arm. The Styrofoam Snowman is purely a decorative article sold for the Christmas holiday. Your sample is being returned as you requested.

CBP rationale

The applicable subheading for the “Styrofoam Snowman” identified as item number 894417 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

N231561 August 24, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Jeanette Arciero CVS On-Site Import Client Liaison Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The classification of a Christmas decoration from China. Dear Ms. Arciero: In your letter dated August 8, 2012, you requested a tariff classification ruling. You submitted a sample of a “Styrofoam Snowman” identified as item number 894417. The article is a snowman that is made of Styrofoam and measures approximately 8-1/2” in height x 6-1/2” across its outstretched twig arms x 3-1/2” in diameter at its base. The base is flattened, which allows the snowman to stand on a level surface, such as a table or a window sill. The snowman is attired in a black textile top hat and a vine “scarf” that is decorated with holly leaves, a holly berry and two natural pinecones. The snowman has coal-like eyes and a twig nose. The snowman’s torso is covered in white paper that is dappled with glitter to simulate snow while his lower body is adorned with natural pine cones and artificial evergreen pine needles that are painted white to appear snow-covered. The snowman holds a wooden shovel in its right arm. The Styrofoam Snowman is purely a decorative article sold for the Christmas holiday. Your sample is being returned as you requested. The applicable subheading for the “Styrofoam Snowman” identified as item number 894417 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, Thomas J. Russo Director National Commodity Specialist Division

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