The tariff classification of Christmas Nativity decorations from China.
Issued October 21, 2014 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.3000
Headings: 9505
Product description
The decoration measures approximately 44” in height and features the Three Kings of the Nativity, with the shepherd boy in silhouette. Although you propose classification under tariff subheading 9505.10.5020, HTSUS, nativity scenes and figures are specifically provided for under tariff subheading 9505.10.3000 HTSUS.
CBP rationale
The applicable subheading for item number SFU15XOFP379 will be 9505.10.3000, 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: Nativity scenes and figures thereof.
Full text
N257964 October 21, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.3000 Ms. Ready Norlie UCP 820 S. Walton, Ste 19 Bentonville, AR 72712 RE: The tariff classification of Christmas Nativity decorations from China. Dear Ms. Norlie: In your letter dated October 4, 2014, you requested a tariff classification ruling. Although no sample was submitted, the photograph and description of item number SFU15XOFP379, the 44” Metal 3 King Decoration Floor Piece, submitted with the ruling request, indicates that the item is a metal decoration that depicts the Three Kings of the Christmas Nativity Scene. The decoration measures approximately 44” in height and features the Three Kings of the Nativity, with the shepherd boy in silhouette. Although you propose classification under tariff subheading 9505.10.5020, HTSUS, nativity scenes and figures are specifically provided for under tariff subheading 9505.10.3000 HTSUS. The applicable subheading for item number SFU15XOFP379 will be 9505.10.3000, 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: Nativity scenes and figures thereof.” 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
More rulings on the same tariff codes
The tariff classification of yard stake decorations from China.
The tariff classification of Christmas ornaments from China.
The tariff classification of a nativity marker from China.
The tariff classification of angel figurines from China.
The tariff classification of Christmas Ornaments from China.
The tariff classification of Christmas ornaments from China.
The tariff classification of Nativity Scenes from China.
The tariff classification of a Nativity Scene Decoration from China.
The classification of garden stakes from China.
The tariff classification of a Christmas Nativity Scene from China.
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 →