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N298881 N2 Ruling Active

The tariff classification of an animated village skater assortment from China.

Issued July 24, 2018 by U.S. Customs and Border Protection.

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N2 N298881 (July 24, 2018)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and detailed descriptions for item # 8299-06016, Xmas Home Décor – Animated Village Skater, which is an assortment that consists of two animated skating scenes that measure approximately 6.45” in height x 14” in width x 6.1” in length. Item # 7244-06741, 6” Animated Village Skater Scene is a battery powered rotating illuminated scene of a snowman on the shoulders of another snowman opposite a penguin. One snowman wears a prominent Santa Claus hat. Item # 7244-06538, 6” Animated Village Skater Scene is a battery powered rotating illuminated scene of two skaters wearing what appears to be Santa Claus hats. Both animated skating scenes feature Christmas music playing while the animation occurs. The Xmas Home Décor – Animated Village Skater are advertised, marketed and sold solely as an assortment of illuminated decorations for Christmas.

CBP rationale

The applicable subheading for item # 8299-06016, which includes item # 7244-06741 and item # 7244-06538, 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

N298881 July 24, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Soolin Shu Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of an animated village skater assortment from China. Dear Ms. Shu: In your letter dated July 11, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for item # 8299-06016, Xmas Home Décor – Animated Village Skater, which is an assortment that consists of two animated skating scenes that measure approximately 6.45” in height x 14” in width x 6.1” in length. Item # 7244-06741, 6” Animated Village Skater Scene is a battery powered rotating illuminated scene of a snowman on the shoulders of another snowman opposite a penguin. One snowman wears a prominent Santa Claus hat. Item # 7244-06538, 6” Animated Village Skater Scene is a battery powered rotating illuminated scene of two skaters wearing what appears to be Santa Claus hats. Both animated skating scenes feature Christmas music playing while the animation occurs. The Xmas Home Décor – Animated Village Skater are advertised, marketed and sold solely as an assortment of illuminated decorations for Christmas. The applicable subheading for item # 8299-06016, which includes item # 7244-06741 and item # 7244-06538, 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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