N298196 N2 Ruling Active

The tariff classification of snowman figures from China.

Issued July 2, 2018 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description for CVS item number 353237, an assortment of three foam snowman figures that measure approximately 6” in height. One figure is seated and wears a red polyester scarf and a black polyester top hat decorated with a sprig of pine needles and pine cones. Another figure is prone and leaning forward on his elbows. He is attired in a red plaid polyester scarf and a traditional Santa Claus hat decorated with a sprig of pine needles and pine cones. The final figure is seated and attired in a plaid polyester hat decorated with a sprig of pine needles and pine cones.

CBP rationale

The applicable subheading for CVS item number 353237 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

N298196 July 2, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of snowman figures from China. Dear Mr. Kenny: In your letter dated June 22, 2018, on behalf of CVS Pharmacy, Inc., you requested a tariff classification ruling. You submitted photographs and a detailed description for CVS item number 353237, an assortment of three foam snowman figures that measure approximately 6” in height. One figure is seated and wears a red polyester scarf and a black polyester top hat decorated with a sprig of pine needles and pine cones. Another figure is prone and leaning forward on his elbows. He is attired in a red plaid polyester scarf and a traditional Santa Claus hat decorated with a sprig of pine needles and pine cones. The final figure is seated and attired in a plaid polyester hat decorated with a sprig of pine needles and pine cones. You state that the snowman figures will be advertised, marketed and sold only as Christmas decorations. The applicable subheading for CVS item number 353237 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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