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N323841 N3 Ruling Active

The tariff classification of a Christmas decoration from China.

Issued January 31, 2022 by U.S. Customs and Border Protection.

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N3 N323841 (January 31, 2022)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as the “CR22 Snowpeople Family, SKU #BCBS21102-1.” The decoration consists of three permanently attached stuffed fabric figures of various heights meant to depict a snowman family. Each figure is composed primarily of manmade textile fabric with a bag of stone grain inside the bottom used to help each snowman stand upright. The tallest figure is wearing a scarf and top hat decorated with holly leaves and pom-pom berry. The medium size figure is wearing a scarf and a stocking cap decorated with holly leaves and a pom-pom berry. The smallest figure is wearing earmuffs and a scarf. The medium size figure is holding a prominent, permanently attached sign on a wooden stick featuring the phrase “Merry Christmas.” The item measures approximately 9" in length x 12" in height. This article will be marketed and sold only as a decoration for Christmas.

CBP rationale

a prominent, permanently attached sign on a wooden stick featuring the phrase “Merry Christmas.” The item measures approximately 9" in length x 12" in height. This article will be marketed and sold only as a decoration for Christmas. The applicable subheading for the “CR22 Snowpeople Family, SKU #BCBS21102-1,” 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 the World Wide Web at https://hts.usitc.gov/current.

Full text

N323841 January 31, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Carol Chen Bansco Enterprise Limited Rm.1607, Diya Tower, Jindi Bldg. Zhong Shan Yi Rd. Guangzhou, 510000 China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated January 24, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “CR22 Snowpeople Family, SKU #BCBS21102-1.” The decoration consists of three permanently attached stuffed fabric figures of various heights meant to depict a snowman family. Each figure is composed primarily of manmade textile fabric with a bag of stone grain inside the bottom used to help each snowman stand upright. The tallest figure is wearing a scarf and top hat decorated with holly leaves and pom-pom berry. The medium size figure is wearing a scarf and a stocking cap decorated with holly leaves and a pom-pom berry. The smallest figure is wearing earmuffs and a scarf. The medium size figure is holding a prominent, permanently attached sign on a wooden stick featuring the phrase “Merry Christmas.” The item measures approximately 9" in length x 12" in height. This article will be marketed and sold only as a decoration for Christmas. The applicable subheading for the “CR22 Snowpeople Family, SKU #BCBS21102-1,” 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 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 the ruling, contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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