CBP Ruling N332618 — The tariff classification of the Christmas Plush Ornament-6PK from China.

Tariff classification

Headings: 9505

Product description

You submitted photographs and a detailed description of an item identified as the Christmas Plush Ornament-6Pk, item number 1601228, which consists of an assortment of two different collections of plush textile Christmas tree ornaments. One collection consists of a variety of five animals plus Santa Claus and the other consists of a variety of six teddy bears. Each ornament is predominantly made of man-made textile and measures approximately 4.5” in height. Each ornament features a textile hanging loop permanently attached to the center of the head of each ornament so it will hang properly when hung on a Christmas tree. Each collection of six ornaments is packed in a six-window cardboard box with a clear plastic front, the box is clearly marked “Christmas Ornaments.” The plush ornaments are marketed and sold exclusively as Christmas tree ornaments and will be removed from the selling floor immediately after Christmas. You suggest that the correct classification for these items is 9505.10.2500 and we agree.

CBP rationale

The applicable subheading for both variations of the Christmas Plush Ornament-6Pk, item number 1601228, 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

N332618 May 3, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Soojin Jung Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of the Christmas Plush Ornament-6PK from China. Dear Ms. Jung:In your letter dated May 1, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the Christmas Plush Ornament-6Pk, item number 1601228, which consists of an assortment of two different collections of plush textile Christmas tree ornaments. One collection consists of a variety of five animals plus Santa Claus and the other consists of a variety of six teddy bears. Each ornament is predominantly made of man-made textile and measures approximately 4.5” in height. Each ornament features a textile hanging loop permanently attached to the center of the head of each ornament so it will hang properly when hung on a Christmas tree. Each collection of six ornaments is packed in a six-window cardboard box with a clear plastic front, the box is clearly marked “Christmas Ornaments.” The plush ornaments are marketed and sold exclusively as Christmas tree ornaments and will be removed from the selling floor immediately after Christmas. You suggest that the correct classification for these items is 9505.10.2500 and we agree. The applicable subheading for both variations of the Christmas Plush Ornament-6Pk, item number 1601228, 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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