CBP Ruling N317506 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and detailed description of an item identified as “Santa & Snowman Snow Globe with Clock,” item number 1487005.” The battery powered, illuminated, tabletop decoration is composed predominantly of stone powder mixed with resin. The item depicts a snow globe featuring Santa and snowman figurines standing with a decorated Christmas tree lit with LED bulbs as well as a pile of wrapped Christmas gifts. Although you refer to this item as a snow globe, the item is not a functional snow globe. There is no liquid inside or any faux snowflakes to swirl around. The globe also features a faux ribbon bow on top. The base of the globe is decorated with filigree designs and includes a small analog clock. The item measures approximately 39.8 cm in height by 29.5 cm in diameter. When powered on by a slide switch on the base, the scene lights up and Christmas music is played. The item is marketed and sold in the holiday aisle exclusively as a decoration for Christmas and will be removed from sale on December 24th.

CBP rationale

The applicable subheading for “Santa & Snowman Snow Globe with Clock,” item number 1487005, 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

N317506 February 22, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Nicole Vallee Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Vallee: In your letter dated February 10, 2021, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as “Santa & Snowman Snow Globe with Clock,” item number 1487005.” The battery powered, illuminated, tabletop decoration is composed predominantly of stone powder mixed with resin. The item depicts a snow globe featuring Santa and snowman figurines standing with a decorated Christmas tree lit with LED bulbs as well as a pile of wrapped Christmas gifts. Although you refer to this item as a snow globe, the item is not a functional snow globe. There is no liquid inside or any faux snowflakes to swirl around. The globe also features a faux ribbon bow on top. The base of the globe is decorated with filigree designs and includes a small analog clock. The item measures approximately 39.8 cm in height by 29.5 cm in diameter. When powered on by a slide switch on the base, the scene lights up and Christmas music is played. The item is marketed and sold in the holiday aisle exclusively as a decoration for Christmas and will be removed from sale on December 24th. The applicable subheading for “Santa & Snowman Snow Globe with Clock,” item number 1487005, 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

View original on CBP CROSS →