The classification of decorative articles from China.
Issued March 29, 2013 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 6913.10.5000, 9505.10.2500
Product description
You submitted samples of eight “Holiday Porcelain Luminaries” identified as item number H199871.
CBP rationale
The applicable subheading for the Santa Claus and the Snowman in a Top Hat 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 applicable subheading for the Moose, Gingerbread Man, Penguin, Polar Bear, Snowman with “Santa” Hat, and Angel will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: Other: Other.
Full text
N239334 March 29, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6913.10.5000 Ms. Kiersten Schumacher QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The classification of decorative articles from China. Dear Ms. Schumacher: In your letter dated March 5, 2013, you requested a tariff classification ruling. You submitted samples of eight “Holiday Porcelain Luminaries” identified as item number H199871. You state that the hand-painted articles are made of porcelain and will be sold during a television broadcast in which the “consumer receives the item in a corrugated gift box which is decorated with an attached satin ribbon.” The articles will be manufactured in the following three-dimensional forms: Moose, Gingerbread Man, Penguin, Polar Bear, Santa, Snowman with “Santa” Hat (actually a ski cap), Snowman in a Top Hat (decorated with oversized, conspicuous holly leaves and holly berries), and a generic Angel, which all measure approximately 8” in height x 4” in diameter at their base. All figures have inside of them a permanently affixed battery operated flameless LED candle, which is activated via a slide switch on the reverse side of the base. Once activated, the figure is illuminated through openings and/or cutouts in the front and back. Although referred to as luminaries, these articles do not provide light to the surrounding area but merely illuminate themselves. Their permanently affixed LED candle is not intended to be lit or removed. These articles are sold purely as decorations and do not serve the utilitarian purpose of housing a burning candle. The applicable subheading for the Santa Claus and the Snowman in a Top Hat 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. The applicable subheading for the Moose, Gingerbread Man, Penguin, Polar Bear, Snowman with “Santa” Hat, and Angel will be 6913.10.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Of porcelain or china: 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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