CBP Ruling N326299 — The tariff classification of Snowman Table Décor from China.

Tariff classification

Headings: 9505

Product description

You have submitted a photograph and a detailed description of an item identified as item number 510435-2, Snowman Table Décor which consists of a snowman figurine dressed in a top hat, scarf, and gloves. The figurine is holding a seasonal spray of artificial evergreen foliage with pine cones as well as a star-shaped sign featuring the word “Noel.” The word “Noel” is an alternative word for Christmas derived from the French word “Noël.” The figurine measures approximately 8” in height and is composed primarily of agglomerated stone.

CBP rationale

a seasonal spray of artificial evergreen foliage with pine cones as well as a star-shaped sign featuring the word “Noel.” The word “Noel” is an alternative word for Christmas derived from the French word “Noël.” The figurine measures approximately 8” in height and is composed primarily of agglomerated stone. The applicable subheading for the Snowman Table Décor, item number 510435-2 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. Your inquiry does not provide enough information for us to give a classification ruling on styles 510435-1 and 510435-3 of Snowman Table Décor. Your request for a classification ruling should include the precise geological identity of the stone powder component (e.g., granite, limestone, quartz, etc.); identify the source (e.g., the name and location of the quarry or mine) and method of derivation of the stone powder component. Please also indicate whether the stone/mineral material and the binding material are uniformly agglomerated throughout the body of the article. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

Full text

N326299 June 8, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph J. Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of Snowman Table Décor from China. Dear Mr. Kenny: In your letter dated May 24, 2022, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy, Inc. You have submitted a photograph and a detailed description of an item identified as item number 510435-2, Snowman Table Décor which consists of a snowman figurine dressed in a top hat, scarf, and gloves. The figurine is holding a seasonal spray of artificial evergreen foliage with pine cones as well as a star-shaped sign featuring the word “Noel.” The word “Noel” is an alternative word for Christmas derived from the French word “Noël.” The figurine measures approximately 8” in height and is composed primarily of agglomerated stone. The applicable subheading for the Snowman Table Décor, item number 510435-2 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. Your inquiry does not provide enough information for us to give a classification ruling on styles 510435-1 and 510435-3 of Snowman Table Décor. Your request for a classification ruling should include the precise geological identity of the stone powder component (e.g., granite, limestone, quartz, etc.); identify the source (e.g., the name and location of the quarry or mine) and method of derivation of the stone powder component. Please also indicate whether the stone/mineral material and the binding material are uniformly agglomerated throughout the body of the article. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you. 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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