The tariff classification of a Christmas decoration from China.
Issued May 8, 2023 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.1500
Headings: 9505
Product description
You submitted illustrations and a detailed description of an item identified as Christmas Decoration-“Noel,” item number E23032, which consists of a rectangular freestanding tabletop decoration prominently featuring the word “Noel.” The item measures approximately 7” (L) x 5”(H) x1”(D) and is primarily composed of medium density fiberboard (MDF) wood. Additionally, the item is decorated with a jute string of wooden beads and a sand dollar shell made of resin. The word “Noel” is an alternate word for Christmas derived from the French word “Noël,” and CBP has consistently determined that articles bearing the word "Noel" in a prominent manner are festive. The item is marketed and sold exclusively as a Christmas decoration for the home.
CBP rationale
The applicable subheading for Christmas Decoration-“Noel,” item number E23032 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.
Full text
N332582 May 8, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th FL New York, NY 10016 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated April 30, 2023, you requested a tariff classification ruling. You submitted illustrations and a detailed description of an item identified as Christmas Decoration-“Noel,” item number E23032, which consists of a rectangular freestanding tabletop decoration prominently featuring the word “Noel.” The item measures approximately 7” (L) x 5”(H) x1”(D) and is primarily composed of medium density fiberboard (MDF) wood. Additionally, the item is decorated with a jute string of wooden beads and a sand dollar shell made of resin. The word “Noel” is an alternate word for Christmas derived from the French word “Noël,” and CBP has consistently determined that articles bearing the word "Noel" in a prominent manner are festive. The item is marketed and sold exclusively as a Christmas decoration for the home. The applicable subheading for Christmas Decoration-“Noel,” item number E23032 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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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