CBP Ruling N314130 — The tariff classification of Christmas door hangers from China.

Tariff classification

Headings: 9505

Product description

You submitted photos and detailed descriptions of four items identified as door hangers. The items are made of polyester felt and feature a circular opening with a slit so the items can be slipped over door knobs to hang and be displayed. The items are marketed and sold as decorations for Christmas and are further described below. Item number 20-8198DE, measures approximately 14” x 7” x 0.5” and features the image of a mouse holding a decorated Christmas tree, displaying the word “Merry.” Item number 20-8198DF, measures approximately 14” x 7” x 0.5” and features the likeness of a Llama with reindeer horns carrying a huge pile of wrapped gifts and the phrase “Present Drop Zone.” Item number 20-8198DC, measures approximately 14” x 7” x 0.5”, and features the likeness of Santa Claus holding a wrapped gift with two candy canes in the foreground. Item number 20-8198DA, measures approximately 14” x 7” x 0.5”, and features the likeness of a flamingo wearing a Santa hat with a decorated wreath and a pile of wrapped gifts.

CBP rationale

a decorated Christmas tree, displaying the word “Merry.” Item number 20-8198DF, measures approximately 14” x 7” x 0.5” and features the likeness of a Llama with reindeer horns carrying a huge pile of wrapped gifts and the phrase “Present Drop Zone.” Item number 20-8198DC, measures approximately 14” x 7” x 0.5”, and features the likeness of Santa Claus holding a wrapped gift with two candy canes in the foreground. Item number 20-8198DA, measures approximately 14” x 7” x 0.5”, and features the likeness of a flamingo wearing a Santa hat with a decorated wreath and a pile of wrapped gifts. The applicable subheading for the door hangers, item numbers 20-8198DE, 20-8198DC, 20-8198DF, and 20-8198DA 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 the World Wide Web at https://hts.usitc.gov/current. You have also included item numbers 20-8201DB and 20-8201DA, both were previously ruled on in ruling N314125 and will not be included in this ruling.

Full text

N314130 August 27, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Wanda Yam Infinite Seasonal Limited Unit D106, 11/F, Hang Fung Industrial Building Phase 1 2G Hok Yuen Street Hunghom, Kowloon Hong Kong China RE: The tariff classification of Christmas door hangers from China. Dear Ms. Yam: In your letter dated August 22, 2020, you requested a tariff classification ruling. You submitted photos and detailed descriptions of four items identified as door hangers. The items are made of polyester felt and feature a circular opening with a slit so the items can be slipped over door knobs to hang and be displayed. The items are marketed and sold as decorations for Christmas and are further described below. Item number 20-8198DE, measures approximately 14” x 7” x 0.5” and features the image of a mouse holding a decorated Christmas tree, displaying the word “Merry.” Item number 20-8198DF, measures approximately 14” x 7” x 0.5” and features the likeness of a Llama with reindeer horns carrying a huge pile of wrapped gifts and the phrase “Present Drop Zone.” Item number 20-8198DC, measures approximately 14” x 7” x 0.5”, and features the likeness of Santa Claus holding a wrapped gift with two candy canes in the foreground. Item number 20-8198DA, measures approximately 14” x 7” x 0.5”, and features the likeness of a flamingo wearing a Santa hat with a decorated wreath and a pile of wrapped gifts. The applicable subheading for the door hangers, item numbers 20-8198DE, 20-8198DC, 20-8198DF, and 20-8198DA 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 the World Wide Web at https://hts.usitc.gov/current. You have also included item numbers 20-8201DB and 20-8201DA, both were previously ruled on in ruling N314125 and will not be included in this ruling. 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

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