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N330930 N3 Ruling Active

The tariff classification of a Christmas Shelf-Sitter from China.

Issued February 13, 2023 by U.S. Customs and Border Protection.

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N3 N330930 (February 13, 2023)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as PSFL23 Soft Deer Decor, SKU #BCRY156489, which consists of an assortment of two styles of a shelf-sitter decoration. The item is made of man-made knitted textile fabric with polyester fiberfill to provide shape, gravel is added to provide weight, allowing the shelf sitters to sit upright on a flat surface. Both styles depict smiling, seated reindeer figures wearing colorful pullover ski-type sweaters with scarves tied at their necks. Both styles feature a prominent sprig of holly with berry permanently attached to the scarves. Both styles are identical except for the colors of the sweaters and scarves. Both styles measure approximately 6.5”(L) x 3.5”(W) x19"(H). Each style is sold separately. The shelf-sitters are marketed and sold exclusively as decorations for Christmas.

CBP rationale

The applicable subheading for the PSFL23 Soft Deer Decor, SKU #BCRY156489, 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

N330930 February 13, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Building, Zhongshanyi Rd. Guangzhou 510000 China RE: The tariff classification of a Christmas Shelf-Sitter from China. Dear Ms. Chen: In your letter dated February 12, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as PSFL23 Soft Deer Decor, SKU #BCRY156489, which consists of an assortment of two styles of a shelf-sitter decoration. The item is made of man-made knitted textile fabric with polyester fiberfill to provide shape, gravel is added to provide weight, allowing the shelf sitters to sit upright on a flat surface. Both styles depict smiling, seated reindeer figures wearing colorful pullover ski-type sweaters with scarves tied at their necks. Both styles feature a prominent sprig of holly with berry permanently attached to the scarves. Both styles are identical except for the colors of the sweaters and scarves. Both styles measure approximately 6.5”(L) x 3.5”(W) x19"(H). Each style is sold separately. The shelf-sitters are marketed and sold exclusively as decorations for Christmas. The applicable subheading for the PSFL23 Soft Deer Decor, SKU #BCRY156489, 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 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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