N282610 N2 Ruling Active

The tariff classification of Christmas decorations from China.

Issued February 2, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and detailed description of a tabletop LED illuminated Christmas ornament, identified as item number 7244-06990, Christmas TV Village Holiday Accents and Figurines/ Houzz with Christmas Scene. The plastic, battery powered, light-up ornament depicts a Christmas scene on an old-fashioned television with snowmen playing below a decorated Christmas tree. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of a tabletop LED illuminated Christmas ornament, identified as item number 7244-06991, Christmas TV Village Holiday Accents and Figurines/ Houzz with Christmas Scene. The plastic, battery powered, light-up ornament depicts a Christmas scene on an old-fashioned television with penguins dressed in Santa hats playing on and around an igloo. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday.

CBP rationale

The applicable subheading for item numbers 7244-06990 and 7244-06991 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

N282610 February 2, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandi Long Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of Christmas decorations from China. Dear Ms. Long: In your letter dated January 15, 2017, you requested a tariff classification ruling. You submitted a photograph and detailed description of a tabletop LED illuminated Christmas ornament, identified as item number 7244-06990, Christmas TV Village Holiday Accents and Figurines/ Houzz with Christmas Scene. The plastic, battery powered, light-up ornament depicts a Christmas scene on an old-fashioned television with snowmen playing below a decorated Christmas tree. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday. You submitted a photograph and detailed description of a tabletop LED illuminated Christmas ornament, identified as item number 7244-06991, Christmas TV Village Holiday Accents and Figurines/ Houzz with Christmas Scene. The plastic, battery powered, light-up ornament depicts a Christmas scene on an old-fashioned television with penguins dressed in Santa hats playing on and around an igloo. When activated, the LED lighting illuminates the free standing decoration with glowing light. This item will be marketed and sold only for the Christmas holiday. The applicable subheading for item numbers 7244-06990 and 7244-06991 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, Steven A. Mack 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 →