CBP Ruling N319081 — The tariff classification of Christmas shelf sitters from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and detailed description of an assortment of three designs of shelf sitter decorations identified as CVS Item 628335. The shelf sitters are made of polyester fabric and polyester fill to provide shape, gravel is added to provide weight, allowing the shelf sitters to sit on a flat surface. The items are sold exclusively as decorations for Christmas. The first design depicts a seated Santa Claus figure dressed in his traditional red conical hat with white band and pom-pom at the pointed end of the peak. This Santa is shown wearing striped pajamas. The figure measures approximately 4 x 3 x 9 inches. The second design depicts a smiling, seated snowman dressed in a scarf and a hat featuring a large sprig of holly leaves and berries. The figure measures approximately 4 x 3.5 x 8.5 inches. The third design depicts a seated Santa Claus dressed in his traditional red suit and red conical hat with white band and a gold pom-pom at the pointed end of the peak. The hat also features a large sprig of holly leaves and berries. The figure measures approximately 4 x 3 x 8.75 inches.

CBP rationale

The applicable subheading for CVS Item 628335 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

N319081 April 28, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of Christmas shelf sitters from China. Dear Mr. Kenny: In your letter dated April 26, 2021, you requested a tariff classification ruling on behalf of CVS Pharmacy Inc. You submitted a photograph and detailed description of an assortment of three designs of shelf sitter decorations identified as CVS Item 628335. The shelf sitters are made of polyester fabric and polyester fill to provide shape, gravel is added to provide weight, allowing the shelf sitters to sit on a flat surface. The items are sold exclusively as decorations for Christmas. The first design depicts a seated Santa Claus figure dressed in his traditional red conical hat with white band and pom-pom at the pointed end of the peak. This Santa is shown wearing striped pajamas. The figure measures approximately 4 x 3 x 9 inches. The second design depicts a smiling, seated snowman dressed in a scarf and a hat featuring a large sprig of holly leaves and berries. The figure measures approximately 4 x 3.5 x 8.5 inches. The third design depicts a seated Santa Claus dressed in his traditional red suit and red conical hat with white band and a gold pom-pom at the pointed end of the peak. The hat also features a large sprig of holly leaves and berries. The figure measures approximately 4 x 3 x 8.75 inches. The applicable subheading for CVS Item 628335 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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