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The tariff classification of a Standing Santa from China.
Issued April 20, 2016 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN2 N274864 (April 20, 2016)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted a photograph of SKU #17758501, Standing Santa, which is a Santa Claus figure whose head, body, hands and shoes are made of plastic, and its beard and clothes are made of textile fabric. The Santa Claus figure measures approximately 36” in height, and holds a snow-dusted evergreen tree in one hand and a snow-dusted wreath in the other hand. The Standing Santa will be marketed and sold for Christmas, with hangtag advertising stating that it is “Christmas 36 Inch Santa Décor.”
CBP rationale
The applicable subheading for SKU #17758501 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
N274864 April 20, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cheryl Barnes Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Standing Santa from China. Dear Ms. Barnes: In your letter dated April 12, 2016, you requested a tariff classification ruling. You submitted a photograph of SKU #17758501, Standing Santa, which is a Santa Claus figure whose head, body, hands and shoes are made of plastic, and its beard and clothes are made of textile fabric. The Santa Claus figure measures approximately 36” in height, and holds a snow-dusted evergreen tree in one hand and a snow-dusted wreath in the other hand. The Standing Santa will be marketed and sold for Christmas, with hangtag advertising stating that it is “Christmas 36 Inch Santa Décor.” The applicable subheading for SKU #17758501 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/current. 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
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