CBP Ruling N331649 — The tariff classification of two tabletop Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You submitted samples, photographs, and a detailed description of two items identified as Xmas Lamp Post LED item numbers 9057839A and 9057839B, which consist of two tabletop decorations depicting two different styles of battery powered, illuminated Victorian lamp posts decorated for the Christmas holiday. The lamp posts are made of artificial stone, (agglomerated) with limestone and polyresin uniformly mixed and fashioned to look like vintage iron lamp posts. Both items measure approximately 13” in height and feature a lantern top. Item # 9057839A is decorated with holly leaves and berries. Item # 9057839B is adorned with a decorated Christmas wreath. When illuminated the items produce a soft glow but are not a significant source of light. Both lamp post styles will be marketed and sold exclusively to decorate the home for the Christmas holiday.

CBP rationale

The applicable subheading for the Xmas Lamp Post LED item numbers 9057839A and 9057839B 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

N331649 March 27, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Mathew Samuel Excite USA 4393 Sunbelt DrAddison, TX 75001 RE: The tariff classification of two tabletop Christmas decorations from China. Dear Mr. Samuel: In your letter dated March 21, 2023, you requested a tariff classification ruling. You submitted samples, photographs, and a detailed description of two items identified as Xmas Lamp Post LED item numbers 9057839A and 9057839B, which consist of two tabletop decorations depicting two different styles of battery powered, illuminated Victorian lamp posts decorated for the Christmas holiday. The lamp posts are made of artificial stone, (agglomerated) with limestone and polyresin uniformly mixed and fashioned to look like vintage iron lamp posts. Both items measure approximately 13” in height and feature a lantern top. Item # 9057839A is decorated with holly leaves and berries. Item # 9057839B is adorned with a decorated Christmas wreath. When illuminated the items produce a soft glow but are not a significant source of light. Both lamp post styles will be marketed and sold exclusively to decorate the home for the Christmas holiday. The applicable subheading for the Xmas Lamp Post LED item numbers 9057839A and 9057839B 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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