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The tariff classification of tree skirts, stockings and a stocking holder from China.
Issued October 5, 2018 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N300836 (October 5, 2018)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs for two decorative Christmas tree skirts made of 100% textile fabric, two Christmas stockings made of 100% textile fabric, and a Christmas stocking holder made of 60% iron and 40% medium density fiberboard. You indicate that these articles will be marketed and sold exclusively for Christmas.
CBP rationale
The applicable subheading for the Christmas tree skirts, Christmas stockings and Christmas stocking holder 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
N300836 October 5, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Amy Zhu Global International Enterprise Co., Ltd. Room A601, Guang Tai Business Center No.3 Dezheng West Road ChangAn Town, Dongguan City China RE: The tariff classification of tree skirts, stockings and a stocking holder from China. Dear Ms. Zhu: In your letter dated September 28, 2018, you requested a tariff classification ruling. You submitted photographs for two decorative Christmas tree skirts made of 100% textile fabric, two Christmas stockings made of 100% textile fabric, and a Christmas stocking holder made of 60% iron and 40% medium density fiberboard. You indicate that these articles will be marketed and sold exclusively for Christmas. The applicable subheading for the Christmas tree skirts, Christmas stockings and Christmas stocking holder 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 issue a ruling for the textile fabric snowman. Should you wish a ruling on the snowman, please provide a sample and a material breakdown by percentage with your resubmission. 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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