N285209 N2 Ruling Active

The tariff classification of a Christmas ornament from China.

Issued April 24, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The wooden sled ornament measures approximately 4-1/2” in height x 10” in width x 22” in length, and is decorated with artificial evergreen sprigs, “frosted” red berries, eucalyptus, and two natural pine cones. It also features a ribbon bow imprinted with holly leaves and holly berries. The Sleigh with Bow and Foliage will be marketed and sold only for the Christmas holiday.

CBP rationale

The applicable subheading for item number 9028322 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

N285209 April 24, 2017 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, # 200 Philadelphia, PA 19112 RE: The tariff classification of a Christmas ornament from China. Dear Mr. Stinson: In your letter dated April 7, 2017, you requested a tariff classification ruling. The sample submitted, identified as Sleigh with Bow and Foliage, item number 9028322, consists of a free-standing table top ornament in the shape of a wooden sled that you refer to as a sleigh. The wooden sled ornament measures approximately 4-1/2” in height x 10” in width x 22” in length, and is decorated with artificial evergreen sprigs, “frosted” red berries, eucalyptus, and two natural pine cones. It also features a ribbon bow imprinted with holly leaves and holly berries. The Sleigh with Bow and Foliage will be marketed and sold only for the Christmas holiday. The applicable subheading for item number 9028322 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

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