CBP Ruling N285507 — The tariff classification of Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and detailed description of an assortment of three styles of Christmas garland identified as Felt Die-Cut Garland for Christmas, SKU # 19363301. Each style measures 5’ in length, and features six die-cut felt figures to be affixed onto an enclosed 5’ nylon cord. The first style, # A09836, is comprised of alternating cutouts of Mickey Mouse heads with and without Santa Claus hats. The second style, #A09837, is comprised of alternating cars with Santa Claus hats and snow flakes. The third style, #A10686, is comprised of alternating Rudolph the Reindeer heads with Santa hats and female deer heads with bows. The articles will be marketed and sold as Christmas tree garland.

CBP rationale

The applicable subheading for SKU# 19363301 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

N285507 May 2, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of Christmas decorations from China. Dear Ms. McGuffin: In your letter dated April 19, 2017, you requested a tariff classification ruling. You submitted a photograph and detailed description of an assortment of three styles of Christmas garland identified as Felt Die-Cut Garland for Christmas, SKU # 19363301. Each style measures 5’ in length, and features six die-cut felt figures to be affixed onto an enclosed 5’ nylon cord. The first style, # A09836, is comprised of alternating cutouts of Mickey Mouse heads with and without Santa Claus hats. The second style, #A09837, is comprised of alternating cars with Santa Claus hats and snow flakes. The third style, #A10686, is comprised of alternating Rudolph the Reindeer heads with Santa hats and female deer heads with bows. The articles will be marketed and sold as Christmas tree garland. The applicable subheading for SKU# 19363301 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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