CBP Ruling N254313 — The tariff classification of decorative articles from China.

Tariff classification

Headings: 9505

Product description

You submitted two styles of a bird house decoration, identified as the Christmas Snow Bird House, item number 972256. Both styles consist of a tubular cardboard house with a conical roof printed to resemble birch bark, measure approximately 11-1/2 inches in height, and feature a loop at the top for hanging. The first style features a white bird perched at the opening of the house, which is covered on top and bottom with faux evergreen, holly leaves and prominent holly berries. The house is also blanketed with artificial snow and glitter. The second style features a red bird perched at the opening of the house which is covered on top and bottom with faux evergreen, holly leaves, prominent holly berries and dried pine cones. These decorations will be sold exclusively for Christmas, and are intended to adorn the home. The samples are being returned, as you requested.

CBP rationale

The applicable subheading for item number 972256 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

N254313 July 7, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Aaron Cullen CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative articles from China. Dear Mr. Cullen: In your letter dated June 5, 2014, you requested a tariff classification ruling. You submitted two styles of a bird house decoration, identified as the Christmas Snow Bird House, item number 972256. Both styles consist of a tubular cardboard house with a conical roof printed to resemble birch bark, measure approximately 11-1/2 inches in height, and feature a loop at the top for hanging. The first style features a white bird perched at the opening of the house, which is covered on top and bottom with faux evergreen, holly leaves and prominent holly berries. The house is also blanketed with artificial snow and glitter. The second style features a red bird perched at the opening of the house which is covered on top and bottom with faux evergreen, holly leaves, prominent holly berries and dried pine cones. These decorations will be sold exclusively for Christmas, and are intended to adorn the home. The samples are being returned, as you requested. The applicable subheading for item number 972256 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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