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N332383 N3 Ruling Active

The tariff classification of a Christmas decoration from China.

Issued April 28, 2023 by U.S. Customs and Border Protection.

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N3 N332383 (April 28, 2023)

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted photographs and a detailed description of a free-standing, illuminated decoration in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop in two variations. Item number XM-303581-CA, features a star design within the framework of the ornament, and item number XM-303579-CB, features a snowflake design inside. The article measures 29" (L) x 4" (W) x 36" (H) and is made predominantly of a metal frame with mesh and glitter fabric. The decoration must be plugged into a power source in order for the bulbs inside to illuminate the decoration. The item will be marketed and sold exclusively as a decoration for Christmas.

CBP rationale

The applicable subheading for the illuminated Christmas decoration, item number XM-303581-CA and item number XM-303579-CB, 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

N332383 April 28, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Kelvin Li Skyline (Far East) Co., Ltd. No. 37-45 Man Yue Street Hung Hom, Kowloon Hong Kong China RE:    The tariff classification of a Christmas decoration from China. Dear Mr. Li: In your letter dated April 21, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of a free-standing, illuminated decoration in the shape of a simulated Christmas tree ball ornament with a crown and hanging loop in two variations. Item number XM-303581-CA, features a star design within the framework of the ornament, and item number XM-303579-CB, features a snowflake design inside. The article measures 29" (L) x 4" (W) x 36" (H) and is made predominantly of a metal frame with mesh and glitter fabric. The decoration must be plugged into a power source in order for the bulbs inside to illuminate the decoration. The item will be marketed and sold exclusively as a decoration for Christmas. The applicable subheading for the illuminated Christmas decoration, item number XM-303581-CA and item number XM-303579-CB, 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

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