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N314900 N3 Ruling Active

The tariff classification of Christmas ornaments from China.

Issued October 20, 2020 by U.S. Customs and Border Protection.

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N3 N314900 (October 20, 2020)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and detailed descriptions of five items identified as Christmas ornaments. Each will be further described below. Item number KC20000162V1, consists of a predominantly plastic ornament depicting a multi-pointed snowflake constructed of beads threaded onto a wire frame. The item is specially designed for hanging on a Christmas tree and features a metal loop through which a ribbon loop is strung. The ornament measures approximately 6” in diameter. Item number KC20000166V1, consists of a plastic and iron ornament depicting a multi-pointed snowflake, formed of plastic “ice” droplets. The item is specially designed for hanging on a Christmas tree and features a self-loop through which a ribbon loop is strung. The ornament measures approximately 6.5” in diameter. Item number KC20000174V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a punched hole through which a ribbon loop is strung. The ornament measures approximately 5.75” in diameter. Item number KC20000179V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of rolled and folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a plastic loop through which a ribbon loop is strung. The ornament measures approximately 5.25” in diameter. Item number KC20000176V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a ribbon loop. The ornament measures approximately 6” in diameter.

CBP rationale

The applicable subheading for item numbers KC20000162V1, KC20000166V1, KC20000174V1, KC20000179V1 and KC20000176V1 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.

Full text

N314900 October 20, 2020 CLA-2-49:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sally Liao Pan Asian Creations Limited Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of Christmas ornaments from China. Dear Ms. Liao: In your letter dated September 30, 2020, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of five items identified as Christmas ornaments. Each will be further described below. Item number KC20000162V1, consists of a predominantly plastic ornament depicting a multi-pointed snowflake constructed of beads threaded onto a wire frame. The item is specially designed for hanging on a Christmas tree and features a metal loop through which a ribbon loop is strung. The ornament measures approximately 6” in diameter. Item number KC20000166V1, consists of a plastic and iron ornament depicting a multi-pointed snowflake, formed of plastic “ice” droplets. The item is specially designed for hanging on a Christmas tree and features a self-loop through which a ribbon loop is strung. The ornament measures approximately 6.5” in diameter. Item number KC20000174V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a punched hole through which a ribbon loop is strung. The ornament measures approximately 5.75” in diameter. Item number KC20000179V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of rolled and folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a plastic loop through which a ribbon loop is strung. The ornament measures approximately 5.25” in diameter. Item number KC20000176V1, consists of a predominantly paper ornament depicting a multi-pointed snowflake constructed of folded paper and glitter. The item is specially designed for hanging on a Christmas tree and features a ribbon loop. The ornament measures approximately 6” in diameter. You stated that the ornaments will be marketed and sold as Christmas tree ornaments exclusively for Christmas as part of a trim-a-tree department featuring Christmas decorations. You have provided a photograph of a sample of the rat-tail tickets attached to each ornament printed with the words “Holiday Lane.” The applicable subheading for item numbers KC20000162V1, KC20000166V1, KC20000174V1, KC20000179V1 and KC20000176V1 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. 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 this ruling, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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