N257997 N2 Ruling Active

The tariff classification of a Christmas ornament from China.

Issued October 24, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and descriptive literature for the “Everglow™ Outdoor Decorative Ornaments LED Light”, which indicates that the item is a light-up plastic hanging ball ornament, complete with a crown and hanging loop. The ornament contains a LED module powered by three AAA batteries, as well as an eight hour timer. The “Everglow™ Outdoor Decorative Ornaments LED Light” is marketed and sold exclusively for Christmas use only as a light-up hanging ball ornament for a homeowner’s outdoor Christmas tree.

CBP rationale

The applicable subheading for the “Everglow™ Outdoor Decorative Ornaments LED Light” 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

N257997 October 24, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julie Brining John M. Brining Co., Inc. 202 Congress Street Mobile, AL 36603 RE: The tariff classification of a Christmas ornament from China. Dear Ms. Brining: In your letter dated October 3, 2014, on behalf of Northwest Sourcing Ltd., you requested a tariff classification ruling. You submitted a photograph and descriptive literature for the “Everglow™ Outdoor Decorative Ornaments LED Light”, which indicates that the item is a light-up plastic hanging ball ornament, complete with a crown and hanging loop. The ornament contains a LED module powered by three AAA batteries, as well as an eight hour timer. The “Everglow™ Outdoor Decorative Ornaments LED Light” is marketed and sold exclusively for Christmas use only as a light-up hanging ball ornament for a homeowner’s outdoor Christmas tree. The applicable subheading for the “Everglow™ Outdoor Decorative Ornaments LED Light” 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

View original on CBP CROSS →

More rulings on the same tariff codes

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 →