The tariff classification of Christmas ornaments and a decorative cross from China.

N313505 August 5, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8306.29.0000 Ms. Shannon Dillinger UWL, Inc. 1340 Depot Street, Ste. 200 Rocky River, OH 44116 RE: The tariff classification of Christmas ornaments and a decorative cross from China. Dear Ms. Dillinger: In your letter dated May 1, 2020, you requested a tariff classification ruling on behalf of your client, Designed Values, Inc. You have submitted samples of three assortments of items identified as Christmas Adornaments, said to be composed of lightweight iron, stamped and pressed into shapes or words, painted and dusted with glitter. Each item measures approximately 4” by 6” and features an attached ribbon or string hanging loop. Each assortment contains four different designs. Set 1, entitled His Promised Names, includes Old English letter cut-outs of the words Wonderful Counselor, Mighty God, Eternal Father and Prince of Peace. Set 2, entitled His Christmas Names, includes Old English letter cut-outs of the words Jesus, Savior, Christ the Lord and Emmanuel. Set 3, entitled His Savior Names includes four different cross shapes with words, Great High Priest, God and Savior, Messiah and Chief Cornerstone. Each set is packaged separately with Christmas Adornaments packaging and will be sold online by the Ever Thine Home website, exclusively as Christmas tree ornaments in the Christmas section of the website, beginning in late summer through Christmas. You have also submitted a photograph and a detailed description of an item identified as His Easter Names which consists of a decorative metal cross. Each cross is made of stamped iron and is approximately 9 inches wide and 18 inches tall. The upright of the cross has a decorative embossed intertwined pattern, and the crossbar bears the word, “REDEEMER”. There is a circle enclosing the intersection of the upright and crossbar. Each metal cross stands on a round metal post that is attached to a base. In your submission, you suggest that this item could be correctly classified under Chapter 95 of the Harmonized Tariff Schedule of the United States (HTSUS) as a non-Christmas, festive article used during Easter, however, this office does not agree. HQ Ruling H082597, notes that a cross is not so intrinsically linked to a festive occasion that its use during other times would be aberrant. Moreover, a cross is not used or displayed principally during a festive occasion. In the future, please limit your ruling request to a maximum of five items of the same class or kind, The applicable subheading for the Christmas Adornaments will be 9505.10.2500, 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. The applicable subheading for decorative metal cross, His Easter Names, will be 8306.29.0000, HTSUS, which provides for Bells, gongs and the like, nonelectric, of base metal…Statuettes and other ornaments, and parts thereof: 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 the 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division