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N289313 N2 Ruling Active

The tariff classification of Lighted Wooden Christmas Houses from China.

Issued August 25, 2017 by U.S. Customs and Border Protection.

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N2 N289313 (August 25, 2017)

Tariff classification

HTS codes: 9505.10.1500

Headings: 9505

Product description

You submitted a sample of table top articles identified as model #RG-W610010A, S/2 Lighted Wooden Christmas Houses. The first building resembles a wooden church and measures approximately 18” in height at the steeple and 7.75” square at the base. It features arched cathedral windows and is decorated with prominent artificial pine needles and pine cones. The second building resembles a wooden house and measures approximately 10.5” in height x 7.75” square at its base. It is also decorated with prominent pine needles and pine cones. Both structures feature attached battery boxes in back that when activated illuminate the structures via LED bulbs. The S/2 Lighted Wooden Christmas Houses will be marketed and sold exclusively for Christmas.

CBP rationale

The applicable subheading for model #RG-W610010A will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.

Full text

N289313 August 25, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Alison Obert Seventh Avenue, Inc. 1112 7th Ave. Monroe, WI 53566 RE: The tariff classification of Lighted Wooden Christmas Houses from China. Dear Ms. Obert: In your letter dated July 26, 2017, you requested a tariff classification ruling. You submitted a sample of table top articles identified as model #RG-W610010A, S/2 Lighted Wooden Christmas Houses. The first building resembles a wooden church and measures approximately 18” in height at the steeple and 7.75” square at the base. It features arched cathedral windows and is decorated with prominent artificial pine needles and pine cones. The second building resembles a wooden house and measures approximately 10.5” in height x 7.75” square at its base. It is also decorated with prominent pine needles and pine cones. Both structures feature attached battery boxes in back that when activated illuminate the structures via LED bulbs. The S/2 Lighted Wooden Christmas Houses will be marketed and sold exclusively for Christmas. The applicable subheading for model #RG-W610010A will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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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