N274838 N2 Ruling Active

The tariff classification of Christmas tree ornaments from China.

Issued April 28, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.1000, 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and descriptive literature for Sculpted Ceramic Mini Mug Ornaments (no item number), which consists of an assortment of small mugs measuring approximately 2-1/4” in height x 3” in diameter. Each mug has a metal ring on top with an attached string loop for hanging on a Christmas tree. The mugs feature sports team graphics and are marketed and sold for Christmas. You submitted a photograph and descriptive literature for Glass Glitter Flag Ornaments (no item number), which consists of a collection of molded glass flags attached to flag poles. The flags measure approximately 2-3/4” in height x 3-3/4” in width. Each flag has an attached string loop for hanging on a Christmas tree. The flags replicate U.S. state flags and are marketed and sold for the Christmas holiday. You submitted a photograph and descriptive literature for Soft Sculpt Squish Helmet Ornaments (no item number), which consists of foam rubber mini football helmets. The helmets measure approximately 2-1/2” in diameter, and have a hanging loop for hanging on a Christmas tree. The helmets feature team graphics and are marketed and sold for Christmas. You submitted a photograph and descriptive literature for Flat Nickel-Plated Metal Ornaments (no item number), which consists of an assortment of geometric shapes adorned with sports team graphics. Each metal shape measures approximately 2-1/4” in height x 4” in width, and has an attached string loop for hanging on a Christmas tree. The ornaments are marketed and sold for Christmas.

CBP rationale

The applicable subheading for the Sculpted Ceramic Mini Mug Ornaments, the Soft Sculpt Squish Helmet Ornaments, and the Flat Nickel-Plated Metal Ornaments 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 applicable subheading for the Glass Glitter Flag 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.

Full text

N274838 April 28, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.10.1000 Mr. Bob Sanshuk C.H. Robinson International, Inc. 1501 N. Mittel Blvd., Ste A Wood Dale, IL 60191 RE: The tariff classification of Christmas tree ornaments from China. Dear Mr. Sanshuk: In your letter dated March 2, 2016, but received on April 14, 2016, on behalf of Boelter Brands, LLC, you requested a tariff classification ruling. You submitted a photograph and descriptive literature for Sculpted Ceramic Mini Mug Ornaments (no item number), which consists of an assortment of small mugs measuring approximately 2-1/4” in height x 3” in diameter. Each mug has a metal ring on top with an attached string loop for hanging on a Christmas tree. The mugs feature sports team graphics and are marketed and sold for Christmas. You submitted a photograph and descriptive literature for Glass Glitter Flag Ornaments (no item number), which consists of a collection of molded glass flags attached to flag poles. The flags measure approximately 2-3/4” in height x 3-3/4” in width. Each flag has an attached string loop for hanging on a Christmas tree. The flags replicate U.S. state flags and are marketed and sold for the Christmas holiday. You submitted a photograph and descriptive literature for Soft Sculpt Squish Helmet Ornaments (no item number), which consists of foam rubber mini football helmets. The helmets measure approximately 2-1/2” in diameter, and have a hanging loop for hanging on a Christmas tree. The helmets feature team graphics and are marketed and sold for Christmas. You submitted a photograph and descriptive literature for Flat Nickel-Plated Metal Ornaments (no item number), which consists of an assortment of geometric shapes adorned with sports team graphics. Each metal shape measures approximately 2-1/4” in height x 4” in width, and has an attached string loop for hanging on a Christmas tree. The ornaments are marketed and sold for Christmas. The applicable subheading for the Sculpted Ceramic Mini Mug Ornaments, the Soft Sculpt Squish Helmet Ornaments, and the Flat Nickel-Plated Metal Ornaments 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. The applicable subheading for the Glass Glitter Flag 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 https://hts.usitc.gov/current. We are unable to rule on the Stained Glass Ornaments. Should you wish a ruling on this merchandise, please resubmit your request. Include samples in their retail-ready packaging, a material component breakdown by percentage and value, and product-specific advertising. 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, Deborah C. Marinucci Acting 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 →