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The tariff classification of a Christmas decoration from China.
Issued May 18, 2021 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardN3 N319390 (May 18, 2021)
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You submitted photographs and a detailed description of an item identified as Yoga Santa Décor, SKU # 29289801, which consists of an assortment of three Santa figures, each in a different yoga position. The figures each measure approximately 2 x 1.5 x 3 inches and are made from polyresin and synthetic sand. Each are sold separately and are advertised and marketed exclusively as decorations for Christmas.
CBP rationale
The applicable subheading for the Yoga Santa Decor, SKU # 29289801, 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
N319390 May 18, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Christmas decoration from China. Dear Ms. McGuffin: In your letter dated May 12, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Yoga Santa Décor, SKU # 29289801, which consists of an assortment of three Santa figures, each in a different yoga position. The figures each measure approximately 2 x 1.5 x 3 inches and are made from polyresin and synthetic sand. Each are sold separately and are advertised and marketed exclusively as decorations for Christmas. The applicable subheading for the Yoga Santa Decor, SKU # 29289801, 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
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