N269851 N2 Ruling Active

The tariff classification of Christmas decorations from China.

Issued November 12, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph of the first item identified as the Doodle Christmas Stocking. The stocking is composed of cotton textile fabric and measures approximately 22” in length. The stocking is imported with 10 washable color markers, allowing the stocking to be colored and then washed clean for use the following Christmas. The stocking also features a hanging loop to facilitate hanging the stocking. The stocking is marketed and sold only for Christmas. You submitted a photograph of a second item identified as the Advent Bunting. The “bunting” is a narrow band that measures approximately 10” in length and features 25 small stockings hanging from it that are composed of cotton textile fabric. The stockings have the numbers from 1 to 25 printed on them to signify the days leading up to the anticipated Christmas celebration. The stockings are imported with 10 washable color markers, allowing the stockings to be colored and then washed clean for use the following Christmas. Although referred to as “bunting,” the article is more akin to a stocking garland. The decoration is marketed and sold only for Christmas.

CBP rationale

The applicable subheading for the Doodle Christmas Stocking and the Advent Bunting 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

N269851 November 12, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Jeremy Hunter The Pallet Jacks Fulfillment Co. 900 Jefferson Road Bldg 2102 Rochester, NY 14623 RE: The tariff classification of Christmas decorations from China. Dear Mr. Hunter: In your letter dated October 20, 2015, you requested a tariff classification ruling. You submitted a photograph of the first item identified as the Doodle Christmas Stocking. The stocking is composed of cotton textile fabric and measures approximately 22” in length. The stocking is imported with 10 washable color markers, allowing the stocking to be colored and then washed clean for use the following Christmas. The stocking also features a hanging loop to facilitate hanging the stocking. The stocking is marketed and sold only for Christmas. You submitted a photograph of a second item identified as the Advent Bunting. The “bunting” is a narrow band that measures approximately 10” in length and features 25 small stockings hanging from it that are composed of cotton textile fabric. The stockings have the numbers from 1 to 25 printed on them to signify the days leading up to the anticipated Christmas celebration. The stockings are imported with 10 washable color markers, allowing the stockings to be colored and then washed clean for use the following Christmas. Although referred to as “bunting,” the article is more akin to a stocking garland. The decoration is marketed and sold only for Christmas. The applicable subheading for the Doodle Christmas Stocking and the Advent Bunting 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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