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The tariff classification of Christmas decorations from China.
Issued April 2, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N318557 (April 2, 2021)
Tariff classification
HTS codes: 3926.40.0090, 9505.10.2500
Product description
You submitted illustrations and a detailed explanation for an assortment of four styles of plastic gel window clings identified as Christmas Gel Clings, CVS item number 625584. The first style depicts Santa Claus, a red nosed reindeer and wrapped packages. The second style depicts a red pickup truck carrying a green fir tree and the words Happy Holidays. The third style depicts two snowmen, striped candy canes and snowflakes. The fourth design depicts snowflakes in several shapes. The plastic gel window clings adhere to smooth, flat surfaces, such as glass windows. Each style will be packaged and sold separately.
CBP rationale
The applicable subheading for the “Santa Claus”, “Pickup Truck” and “Snowmen” styles of the gel window clings of CVS item number 625584 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 applicable subheading for the “Snowflake” style of the gel window cling of CVS item number 625584, that depicts snowflakes of several shapes, will be 3926.40.0090, HTSUS, which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.
Full text
N318557 April 2, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0090 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas decorations from China. Dear Mr. Kenny: In your letter dated March 29, 2021, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. You submitted illustrations and a detailed explanation for an assortment of four styles of plastic gel window clings identified as Christmas Gel Clings, CVS item number 625584. The first style depicts Santa Claus, a red nosed reindeer and wrapped packages. The second style depicts a red pickup truck carrying a green fir tree and the words Happy Holidays. The third style depicts two snowmen, striped candy canes and snowflakes. The fourth design depicts snowflakes in several shapes. The plastic gel window clings adhere to smooth, flat surfaces, such as glass windows. Each style will be packaged and sold separately. You state in your request that the items will be marketed and sold only for the Christmas holiday. The applicable subheading for the “Santa Claus”, “Pickup Truck” and “Snowmen” styles of the gel window clings of CVS item number 625584 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 the “Snowflake” style of the gel window cling of CVS item number 625584, that depicts snowflakes of several shapes, will be 3926.40.0090, HTSUS, which provides for “other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles: Other.” The column one, general rate of duty is 5.3 percent ad valorem. 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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