CBP Ruling N330919 — 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 Mitt Decor Asst, SKU # 36371001, which consists of an assortment of two styles of a three-dimensional, mitten-shaped, tabletop decoration. The free-standing item is primarily composed of medium density fiberboard (MDF) wood with a printed paper overlay on the front face. The first mitten style features the word “JOY,” surrounded by images of snowflakes and three sprigs of holly leaves displayed prominently along with another holly sprig displayed with holly berries on the letter “O” in the word Joy. The second mitten style features the words “MERRY CHRISTMAS” on the front along with images of foliage and a reindeer. Both items measure approximately 3.6" (L) x 0.79" (W) x 4.7" (H) and will be sold separately. The item is marketed and sold exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for the PSFL23 Mitt Decor Asst, SKU # 36371001, 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

N330919 February 13, 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 Road Guangzhou 510000China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated February 11, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as PSFL23 Mitt Decor Asst, SKU # 36371001, which consists of an assortment of two styles of a three-dimensional, mitten-shaped, tabletop decoration. The free-standing item is primarily composed of medium density fiberboard (MDF) wood with a printed paper overlay on the front face. The first mitten style features the word “JOY,” surrounded by images of snowflakes and three sprigs of holly leaves displayed prominently along with another holly sprig displayed with holly berries on the letter “O” in the word Joy. The second mitten style features the words “MERRY CHRISTMAS” on the front along with images of foliage and a reindeer. Both items measure approximately 3.6" (L) x 0.79" (W) x 4.7" (H) and will be sold separately. The item is marketed and sold exclusively as a decoration for Christmas. The applicable subheading for the PSFL23 Mitt Decor Asst, SKU # 36371001, 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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