N291739 N2 Ruling Active

The tariff classification of a table top decoration from China.

Issued November 14, 2017 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.1500

Headings: 9505

Product description

The submitted sample, identified as SKU# 19540401–SNOW, consists of a table top decoration spelling out the word “snow” in silver metal block letters, with the letter “O” in the form of a snowflake. The letters are affixed to MDF (medium density fiberboard) backing. The backing is decorated with prominent plastic holly berries, evergreen sprigs, faux snow and pine cones. The lettering measures approximately 3.5” in height x 12” in width, and sits on an MDF base measuring approximately 13” in width x 2” in depth x 3/8” in thickness.

CBP rationale

The applicable subheading for SKU# 19540401–SNOW 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

N291739 November 14, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a table top decoration from China. Dear Ms. Barnes: In your letter dated November 2, 2017, you requested a tariff classification ruling. The submitted sample, identified as SKU# 19540401–SNOW, consists of a table top decoration spelling out the word “snow” in silver metal block letters, with the letter “O” in the form of a snowflake. The letters are affixed to MDF (medium density fiberboard) backing. The backing is decorated with prominent plastic holly berries, evergreen sprigs, faux snow and pine cones. The lettering measures approximately 3.5” in height x 12” in width, and sits on an MDF base measuring approximately 13” in width x 2” in depth x 3/8” in thickness. The applicable subheading for SKU# 19540401–SNOW 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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