N239212 N2 Ruling Active

The classification of a Christmas decoration from China.

Issued March 12, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The submitted sample, UL 20L Christmas Plastic Mesh “Feliz Navidad”, identified as item number A073EA03692, is a decoration comprised of the words “Feliz Navidad” in polyvinyl chloride (PVC) red mesh lettering that measure approximately 10-3/4” in height x 16-1/2” in length x ¾” in thickness. The lettering is highlighted with attached PVC holly leaves and holly berries. The article is attached to a glass pane via suction cups and is intended purely as a window decoration. An attached power cord affords the article the capacity to light up. The words “Feliz Navidad” are Spanish for “Merry Christmas” and limit the article’s use to the Christmas holiday.

CBP rationale

The applicable subheading for the UL 20L Christmas Plastic Mesh “Feliz Navidad”, identified as item number A073EA03692, 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

N239212 March 12, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International, Inc. 501 So. Andrews Avenue Ft. Lauderdale, FL 33301 RE: The classification of a Christmas decoration from China. Dear Ms. Liu: In your letter dated February 26, 2013, you requested a tariff classification ruling. The submitted sample, UL 20L Christmas Plastic Mesh “Feliz Navidad”, identified as item number A073EA03692, is a decoration comprised of the words “Feliz Navidad” in polyvinyl chloride (PVC) red mesh lettering that measure approximately 10-3/4” in height x 16-1/2” in length x ¾” in thickness. The lettering is highlighted with attached PVC holly leaves and holly berries. The article is attached to a glass pane via suction cups and is intended purely as a window decoration. An attached power cord affords the article the capacity to light up. The words “Feliz Navidad” are Spanish for “Merry Christmas” and limit the article’s use to the Christmas holiday. The applicable subheading for the UL 20L Christmas Plastic Mesh “Feliz Navidad”, identified as item number A073EA03692, 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →