CBP Ruling N301755 — The tariff classification of nutcrackers from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and detailed descriptions for item number 9249-68517, 68” Blow Mold Traditional Nutcracker with LED Accents, which consists of three traditional nutcracker soldier decorations that measure approximately 68” in height and are made of plastic with electronics inside. The three nutcracker soldiers are depicted standing “at attention,” and are constructed exactly the same with the only difference being the color of their jackets. A slide-switch is located on the underside of the round base. When moved to the on position, LEDs blink in assorted colors on each soldier’s chest. The nutcrackers with LED Accents (all three designs) are advertised, marketed and sold purely as decorations for Christmas.

CBP rationale

The applicable subheading for item number 9249-68517 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

N301755 November 20, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Rachel Zhang Pan Asian Creations Limited No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of nutcrackers from China. Dear Ms. Zhang: In your letter dated November 13, 2018, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for item number 9249-68517, 68” Blow Mold Traditional Nutcracker with LED Accents, which consists of three traditional nutcracker soldier decorations that measure approximately 68” in height and are made of plastic with electronics inside. The three nutcracker soldiers are depicted standing “at attention,” and are constructed exactly the same with the only difference being the color of their jackets. A slide-switch is located on the underside of the round base. When moved to the on position, LEDs blink in assorted colors on each soldier’s chest. The nutcrackers with LED Accents (all three designs) are advertised, marketed and sold purely as decorations for Christmas. The applicable subheading for item number 9249-68517 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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