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N314378 N3 Ruling Active

The tariff classification of a Christmas ornament from China.

Issued September 22, 2020 by U.S. Customs and Border Protection.

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N3 N314378 (September 22, 2020)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a sample of an item identified as style number 8997, Lighted Metal House Black which consists of a battery powered, illuminated item made of iron, depicting a house. The house features cut out arched windows, a center chimney and a decorated Christmas wreath on the front. When powered on, the house is illuminated by LED bulbs inside producing a warm glow. The item measures approximately 9” in height x 4.12” in width x 4.12” in depth. The item is marketed and sold exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for the Lighted Metal House Black style number 8997, 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

N314378 September 22, 2020 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Thibault Richard Miles Fashion Asia Pte. Ltd. 1 Kallang Junction Singapore, 339263 Republic of Singapore RE: The tariff classification of a Christmas ornament from China. Dear Mr. Richard: In your letter dated September 2, 2020, you requested a tariff classification ruling. You submitted a sample of an item identified as style number 8997, Lighted Metal House Black which consists of a battery powered, illuminated item made of iron, depicting a house. The house features cut out arched windows, a center chimney and a decorated Christmas wreath on the front. When powered on, the house is illuminated by LED bulbs inside producing a warm glow. The item measures approximately 9” in height x 4.12” in width x 4.12” in depth. The item is marketed and sold exclusively as a decoration for Christmas. The applicable subheading for the Lighted Metal House Black style number 8997, 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. 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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