N287121 N2 Ruling Active

The tariff classification of a Christmas decoration from China.Ms. Alison ObertSeventh Avenue1112 7th AvenueMonroe, WI 53566

Issued June 30, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted a photograph and detailed description for item # SR3346, Candy Cane Reindeer, which is a reindeer figure that is composed of metal. It measures approximately 20” in height. The stylized reindeer wears a scarf and stands upright on hind legs, with a candy cane held by one hoof and a star decorations held by the other hoof. The article is marketed and sold exclusively for Christmas.

CBP rationale

The applicable subheading for item # SR3346 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

N287121 June 30, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 RE: The tariff classification of a Christmas decoration from China. Ms. Alison Obert Seventh Avenue 1112 7th Avenue Monroe, WI 53566 Dear Ms. Obert: In your letter dated June 8, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description for item # SR3346, Candy Cane Reindeer, which is a reindeer figure that is composed of metal. It measures approximately 20” in height. The stylized reindeer wears a scarf and stands upright on hind legs, with a candy cane held by one hoof and a star decorations held by the other hoof. The article is marketed and sold exclusively for Christmas. The applicable subheading for item # SR3346 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. We are unable to rule on item # RG-W610010A-S/2, Lighted Wooden Christmas Houses, item # MTX45366S, Caroler Family, item # 2356500, 3ft Flocked Porch Tree, and item # SR5040, S/2 Christmas Birds. Should you wish a ruling on this merchandise, please resubmit your requests on separate letters including a sample of each item. If you decide to resubmit your request, please include all of the material that we have returned to you as well as the samples and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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 →