N247892 N2 Ruling Active

The tariff classification of a Christmas Glitter Angel from China.

Issued November 21, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The angel is wearing a sequin encrusted sash with long tails decorated at the waist with large silver glitter poinsettia leaves. The Christmas Glitter Angel will be used to decorate the home for the Christmas holiday, and will only be sold with other Christmas articles for Christmas.

CBP rationale

The applicable subheading for the Christmas Glitter Angel 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

N247892 November 21, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Maya Kessler Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Christmas Glitter Angel from China. Dear Ms. Kessler: In your letter dated November 6, 2013, you requested a tariff classification ruling. The sample submitted of the Christmas Glitter Angel, identified as item number 915601, depicts a 48” tall angel decoration made of white coated metal string wrapped over a metal frame and dusted with silver glitter. The angel is wearing a sequin encrusted sash with long tails decorated at the waist with large silver glitter poinsettia leaves. The Christmas Glitter Angel will be used to decorate the home for the Christmas holiday, and will only be sold with other Christmas articles for Christmas. The applicable subheading for the Christmas Glitter Angel 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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