The tariff classification of glass Christmas tree ornaments from China.

N262329 March 25, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1000 Mr. Jimmy Ting Great World Customs Service 518 Eccles Road South San Francisco, CA 94080 RE: The tariff classification of glass Christmas tree ornaments from China. Dear Mr. Ting: In your letter dated March 4, 2015, on behalf of North American Investments Corporation, you requested a tariff classification ruling. The submitted photograph depicts three blank glass ornaments (round, square and hexagonal) that measure 4mm in thickness, range in size from 66mm-76.2mm, and weigh between 1.7-2.2 ounces. All three ornaments have pre-drilled holes near the top. A hanging string is imported with each ornament but not attached to the pre-drilled hole. You state that the ornaments are marketed and sold only as hanging Christmas tree ornaments as part of your “Tinyprints Christmas Ornament Campaign”, and serve no other purpose. You have supplied advertising depicting the finished ornaments with printed imagery and attached hanging loops hanging next to Christmas stockings under the header, “Deck the Halls.” Although the blank glass ornaments are entered with the hanging strings unattached, the presence of the accompanying gold hanging string, along with the pre-drilled hole in each ornament, clearly indicates that these articles have present characteristics sufficient to classify them as the finished or complete articles. The expectation of the ultimate purchaser would be to use the articles either as imported or with their printed imagery as Christmas tree ornaments. To qualify as a Christmas tree ornament, Customs requires that the following criteria be met: (1) that the item is marketed and sold as a Christmas tree ornament; (2) that there is some method, generally a loop attached to the top, to secure or hang the item on a tree; and (3) that the item is not too big or too heavy to be hung or attached to a tree. The subject merchandise satisfies all three of the criteria described above. The applicable subheading for the three blank glass ornaments (round, square and hexagonal) imported as glass Christmas tree ornaments will be 9505.10.1000, 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: Of glass.” 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 Acting Director National Commodity Specialist Division