N286129 N2 Ruling Active

The tariff classification of Christmas tree ornaments from China.

Issued May 23, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The first style features a stylized depiction of a bird composed of red plastic mesh covered with glitter. The second style is the same as the first except that it is composed of gold plastic mesh covered with glitter. The third style features a solid red bird composed of plastic and dyed red feathers, and the fourth style features a white bird composed of plastic and white feathers, with the addition of Styrofoam holly berries. The Artificial Bird Clip will be marketed and sold only for the Christmas holiday.

CBP rationale

The applicable subheading for SKU # 19539101 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

N286129 May 23, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of Christmas tree ornaments from China. Dear Ms. Barnes: In your letter dated May 5, 2017, you requested a tariff classification ruling. The sample you submitted, identified as the Artificial Bird Clip, SKU # 19539101, consists of an assortment of four styles of Christmas tree ornaments composed of artificial birds adorned with man-made textile holly leaves, plastic evergreen leaves and natural pine cones affixed to a small metal alligator clip that will fasten the ornament to a Christmas tree. The first style features a stylized depiction of a bird composed of red plastic mesh covered with glitter. The second style is the same as the first except that it is composed of gold plastic mesh covered with glitter. The third style features a solid red bird composed of plastic and dyed red feathers, and the fourth style features a white bird composed of plastic and white feathers, with the addition of Styrofoam holly berries. The Artificial Bird Clip will be marketed and sold only for the Christmas holiday. The applicable subheading for SKU # 19539101 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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