CBP Ruling R01246 — The tariff classification of Santa figures from China.

Tariff classification

Headings: 9505

Product description

You have submitted photographs depicting Santa figures identified as assortment numbers C073AA00030, C073AA00034, and C073AA00040. No pictures were submitted for assortment numbers C073AA00041 and C073AA00042. Each Santa figure has a hard plastic doll-like face with a plush beard. The batteries are inserted into each Santa by lifting the back of the plush jacket. The electronic components are contained within the body of the jacket. Assortment number C073AA00030 identifies Animated Santa. He is standing on top of a round plastic base that contains an on/off switch. The singing function and sound volume can also be adjusted from the base. When the switch is turned on, Santa moves his body and plays whatever instrument he is holding. Santa is 12-1/2 inches in height and uses three “AA” size batteries (not included). Assortment number C073AA00034 identifies Dancing Santa. Santa is 18 inches high and uses eight “AA” size batteries (not included). Santa performs singing and dancing functions. He stands on his own feet and twists and moves from side to side. The wheels that are attached to his feet allow him to be propelled forward by the movement of his torso. Assortment number C073AA00040 is identified as Musical Santa. He performs musical and skiing functions. Santa is 12 inches high and uses three “AA” size batteries (not included). Santa stands on skis that have wheels attached. The wheels on the skis allow Santa to be propelled forward by the twists and movements of his arms. Assortment number C073AA00041 identifies Rocking Sleepy Santa. Santa is 12 inches high and uses three “AA” size batteries (not included). Santa sits in a rocking chair that rocks back and forth. He moves his head and arms when activated. Assortment number C073AA00042 identifies the Sitting Santa. Santa sits in a manner similar to a shelf-sitter. He moves his head and arms slowly when activated. Santa measures 18 inches high and uses three “AA” size batteries (not included).

CBP rationale

The applicable subheading for assortment numbers C073AA00030, Animated Santa, C073AA00034, Dancing Santa, C073AA00040, Musical Santa, C073AA00041, Rocking Sleepy Santa and C073AA00042, Sitting Santa, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.

Full text

NY R01246 January 21, 2005 CLA-2-95:RR:NC:SP:225 R01246 CATEGORY: Classification TARIFF NO. 9505.10.2500 Mr. Troy D. Crago, CHB Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Santa figures from China. Dear Mr. Crago: In your letter dated December 30, 2004, you requested a classification ruling. You have submitted photographs depicting Santa figures identified as assortment numbers C073AA00030, C073AA00034, and C073AA00040. No pictures were submitted for assortment numbers C073AA00041 and C073AA00042. Each Santa figure has a hard plastic doll-like face with a plush beard. The batteries are inserted into each Santa by lifting the back of the plush jacket. The electronic components are contained within the body of the jacket. Assortment number C073AA00030 identifies Animated Santa. He is standing on top of a round plastic base that contains an on/off switch. The singing function and sound volume can also be adjusted from the base. When the switch is turned on, Santa moves his body and plays whatever instrument he is holding. Santa is 12-1/2 inches in height and uses three “AA” size batteries (not included). Assortment number C073AA00034 identifies Dancing Santa. Santa is 18 inches high and uses eight “AA” size batteries (not included). Santa performs singing and dancing functions. He stands on his own feet and twists and moves from side to side. The wheels that are attached to his feet allow him to be propelled forward by the movement of his torso. Assortment number C073AA00040 is identified as Musical Santa. He performs musical and skiing functions. Santa is 12 inches high and uses three “AA” size batteries (not included). Santa stands on skis that have wheels attached. The wheels on the skis allow Santa to be propelled forward by the twists and movements of his arms. Assortment number C073AA00041 identifies Rocking Sleepy Santa. Santa is 12 inches high and uses three “AA” size batteries (not included). Santa sits in a rocking chair that rocks back and forth. He moves his head and arms when activated. Assortment number C073AA00042 identifies the Sitting Santa. Santa sits in a manner similar to a shelf-sitter. He moves his head and arms slowly when activated. Santa measures 18 inches high and uses three “AA” size batteries (not included). The applicable subheading for assortment numbers C073AA00030, Animated Santa, C073AA00034, Dancing Santa, C073AA00040, Musical Santa, C073AA00041, Rocking Sleepy Santa and C073AA00042, Sitting Santa, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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