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N302465 N3 Ruling Active

The tariff classification of an Outdoor Angel with Holly Berries from China.

Issued February 11, 2019 by U.S. Customs and Border Protection.

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N3 N302465 (February 11, 2019)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of item # 2002002, Outdoor Angel with Holly Berries, which is a decorative angel for outdoor use. The full-bodied, standing angel measures approximately 120 cm in height x 31.70 cm in width x 41.90 cm in length, and is made of polyresin, stone powder and fiberglass. The angel is attired in a long dress that is decorated with holly leaves and holly berries from shoulder to ankle. The angel also has a brooch at her right shoulder that is also decorated with holly leaves and holly berries.

CBP rationale

The applicable subheading for item # 2002002 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

N302465 February 11, 2019 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Makiya B. Hoff Costco Wholesale Corp. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of an Outdoor Angel with Holly Berries from China. Dear Ms. Hoff: In your letter dated December 27, 2018, you requested a tariff classification ruling. You submitted photographs and a detailed description of item # 2002002, Outdoor Angel with Holly Berries, which is a decorative angel for outdoor use. The full-bodied, standing angel measures approximately 120 cm in height x 31.70 cm in width x 41.90 cm in length, and is made of polyresin, stone powder and fiberglass. The angel is attired in a long dress that is decorated with holly leaves and holly berries from shoulder to ankle. The angel also has a brooch at her right shoulder that is also decorated with holly leaves and holly berries. You state that the article will be marketed as a “Holiday Angel,” and sold only for Christmas. The applicable subheading for item # 2002002 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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