CBP Ruling N330273 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as PSFL23 Orn Bead Decor, SKU number BCSJ2022512, which consists of a tabletop decoration composed primarily of three, medium density fiberboard (MDF) shapes depicting Christmas ball ornaments, complete with metal crowns and hanging loops. Each ornament shape is a different color and features a single raised letter spelling out the word “J-O-Y.” All three are joined together, side by side by a jute cord run through a hole in the side of each of the ornament shapes. The cord runs through the shapes and includes wooden beads between the ornament shapes and strung together with textile tassels at both ends. The ornament shapes also feature flat bottoms so they can stand securely on the table. The item measure 19.3” (L) by 0.9”(W) by 3.35”(H).

CBP rationale

The applicable subheading for PSFL23 Orn Bead Decor, SKU number BCSJ2022512 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.

Full text

N330273 January 20, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms.Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Bldg. Zhongshanyi Rd. Guangzhou 510000China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated January 13, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as PSFL23 Orn Bead Decor, SKU number BCSJ2022512, which consists of a tabletop decoration composed primarily of three, medium density fiberboard (MDF) shapes depicting Christmas ball ornaments, complete with metal crowns and hanging loops. Each ornament shape is a different color and features a single raised letter spelling out the word “J-O-Y.” All three are joined together, side by side by a jute cord run through a hole in the side of each of the ornament shapes. The cord runs through the shapes and includes wooden beads between the ornament shapes and strung together with textile tassels at both ends. The ornament shapes also feature flat bottoms so they can stand securely on the table. The item measure 19.3” (L) by 0.9”(W) by 3.35”(H). The applicable subheading for PSFL23 Orn Bead Decor, SKU number BCSJ2022512 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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