CBP Ruling N331592 — The tariff classification of a Christmas decoration from China.

Tariff classification

Headings: 9505

Product description

You submitted a sample, illustrations, a short mp4 video, retail packaging and a detailed description of an item identified as the “Basketball Toss,” style # 34STXCA00, which is part of the St. Nicholas Square Christmas Village Collection. The illuminated tabletop decoration is made primarily of polyresin and depicts a carnival-style basketball toss game in which the miniature figure is shown to have just thrown a basketball into one of two basketball baskets hanging on a backwall. The figure is shown wearing a traditional Santa hat. There are four stuffed animal prizes hanging overhead under a sign above with the words “Basket Toss” with an image of a basketball between the words. The battery-powered multicolor illumination is controlled by a power switch. 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 “Basketball Toss,” style # 34STXCA00, 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

N331592 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 17, 2023, you requested a tariff classification ruling. You submitted a sample, illustrations, a short mp4 video, retail packaging and a detailed description of an item identified as the “Basketball Toss,” style # 34STXCA00, which is part of the St. Nicholas Square Christmas Village Collection. The illuminated tabletop decoration is made primarily of polyresin and depicts a carnival-style basketball toss game in which the miniature figure is shown to have just thrown a basketball into one of two basketball baskets hanging on a backwall. The figure is shown wearing a traditional Santa hat. There are four stuffed animal prizes hanging overhead under a sign above with the words “Basket Toss” with an image of a basketball between the words. The battery-powered multicolor illumination is controlled by a power switch. 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 “Basketball Toss,” style # 34STXCA00, 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. 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

View original on CBP CROSS →