CBP Ruling N331590: The tariff classification of a Christmas decoration from China.

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N3 N331590 (March 20, 2023)

Tariff classification

Headings: 9505

Product description

You submitted a sample, photographs, video, detailed description, and retail packaging of an item identified as the Beach House, style# 34STXVH00, which consists of an illuminated miniature house made predominantly of polyresin and is part of the Saint Nicholas Square Christmas Village. The two-story house is set on stilts and is decorated with string lights along the roofline and across the porch. The tree next to the house is decorated with strings of colored Christmas lights. The item is powered by a plug-in adapter and controlled by a power switch. Patches of “snow” can be seen on the roof, porch and around the house on the “sand.” The tabletop decoration measures approximately 9.45” in height by 8.07” wide by 9.64” deep. This item is part of the Saint Nicholas Square Christmas Village Collection which is an assortment of homes, shops, and accessories marketed and sold exclusively as decorations for the home to provide a festive atmosphere.

CBP rationale

The applicable subheading for the Beach House Christmas village decoration, style# 34STXVH00, will be 9505.910.2500, 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

N331590 March 20, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Esther Chen Kohls Inc. N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated March 16, 2023, you requested a tariff classification ruling. You submitted a sample, photographs, video, detailed description, and retail packaging of an item identified as the Beach House, style# 34STXVH00, which consists of an illuminated miniature house made predominantly of polyresin and is part of the Saint Nicholas Square Christmas Village. The two-story house is set on stilts and is decorated with string lights along the roofline and across the porch. The tree next to the house is decorated with strings of colored Christmas lights. The item is powered by a plug-in adapter and controlled by a power switch. Patches of “snow” can be seen on the roof, porch and around the house on the “sand.” The tabletop decoration measures approximately 9.45” in height by 8.07” wide by 9.64” deep. This item is part of the Saint Nicholas Square Christmas Village Collection which is an assortment of homes, shops, and accessories marketed and sold exclusively as decorations for the home to provide a festive atmosphere. The applicable subheading for the Beach House Christmas village decoration, style# 34STXVH00, will be 9505.910.2500, 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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