N254414 N2 Ruling Active

The tariff classification of a decoration from China.

Issued July 11, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.1500

Headings: 9505

Product description

The submitted sample, a “Believe” Wooden Oval Sign, identified as item number 9033824, consists of a wall decoration that is oval in shape and measures approximately 7 inches in height x 14 inches in length x ¼ inch in thickness. The sample is composed primarily of medium density fiberboard (MDF) and is decorated with large prominent artificial holly berries and holly leaves hanging from a simulated garland above the word “Believe”. The decoration features a wire loop for hanging. The “Believe” Wooden Oval Sign will be sold exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for item number 9033824 will be 9505.10.1500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood.

Full text

N254414 July 11, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a decoration from China. Dear Mr. Stinson: In your letter dated June 5, 2014, you requested a tariff classification ruling. The submitted sample, a “Believe” Wooden Oval Sign, identified as item number 9033824, consists of a wall decoration that is oval in shape and measures approximately 7 inches in height x 14 inches in length x ¼ inch in thickness. The sample is composed primarily of medium density fiberboard (MDF) and is decorated with large prominent artificial holly berries and holly leaves hanging from a simulated garland above the word “Believe”. The decoration features a wire loop for hanging. The “Believe” Wooden Oval Sign will be sold exclusively as a decoration for Christmas. The applicable subheading for item number 9033824 will be 9505.10.1500, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood.” 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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