CBP Ruling N275007 — The tariff classification of Xmas Light Up Figurines from China.

Tariff classification

Headings: 9505

Product description

The first style depicts Santa Claus wearing a “Santa suit” and holding a decorated Christmas tree and a sack. The second style depicts a snowman wearing a “Santa suit” and holding a wrapped present and a bell. Both styles feature a color changing LED bulb inside the figurines that flashes and is visible through cut-outs in the figurines. The light up feature is activated by a slide switch on the bottom of the figurines. The Xmas Light-Up Figurines will be marketed and sold for Christmas. Your samples are being returned as you requested. Please note that the snowman sample was broken prior to receipt by this office.

CBP rationale

a decorated Christmas tree and a sack. The second style depicts a snowman wearing a “Santa suit” and holding a wrapped present and a bell. Both styles feature a color changing LED bulb inside the figurines that flashes and is visible through cut-outs in the figurines. The light up feature is activated by a slide switch on the bottom of the figurines. The Xmas Light-Up Figurines will be marketed and sold for Christmas. Your samples are being returned as you requested. Please note that the snowman sample was broken prior to receipt by this office. The applicable subheading for item # 9027742 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 https://hts.usitc.gov/current.

Full text

N275007 April 29, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.:9505.10.2500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street Philadelphia, PA 19112 RE: The tariff classification of Xmas Light Up Figurines from China. Dear Mr. Stinson: In your letter dated April 7, 2016, but received on April 19, 2016, you requested a tariff classification ruling. The sample submitted, identified as Xmas Light Up Figurines, item # 9027742, consists of an assortment of two styles of battery-powered, light up ceramic figurines. The first style depicts Santa Claus wearing a “Santa suit” and holding a decorated Christmas tree and a sack. The second style depicts a snowman wearing a “Santa suit” and holding a wrapped present and a bell. Both styles feature a color changing LED bulb inside the figurines that flashes and is visible through cut-outs in the figurines. The light up feature is activated by a slide switch on the bottom of the figurines. The Xmas Light-Up Figurines will be marketed and sold for Christmas. Your samples are being returned as you requested. Please note that the snowman sample was broken prior to receipt by this office. The applicable subheading for item # 9027742 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 https://hts.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

View original on CBP CROSS →