R01436 R0 Ruling Active

The tariff classification of Christmas figures from China.

Issued March 3, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You have submitted a photograph depicting two samples of Christmas figures with Gliding Parachutes, identified as assortment number W073BA00079. The assortment includes two different styles of Christmas figures. One figure is Santa dressed in his traditional suit and hat hanging from a parachute. The other figure is a snowman dressed in a Santa hat and jacket hanging from a parachute. They are made of plush fabric and measure 19 inches high. The figures are sensor activated and uses 3 “AA” size batteries (not included). When activated, the figures play music, swing back and forth and move their legs. We are of the opinion that these figures can be hung from the ceiling or wall. Your letter of inquiry states that both styles will be presented to your customers for retail sale during the Christmas holiday season.

CBP rationale

The applicable subheading for assortment number W073BA00079, Christmas figures with parachutes, 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 R01436 March 3, 2005 CLA-2-95:RR:NC:SP:225 R01436 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 Christmas figures from China. Dear Mr. Crago: In your letter dated February 10, 2005, you requested a classification ruling. You have submitted a photograph depicting two samples of Christmas figures with Gliding Parachutes, identified as assortment number W073BA00079. The assortment includes two different styles of Christmas figures. One figure is Santa dressed in his traditional suit and hat hanging from a parachute. The other figure is a snowman dressed in a Santa hat and jacket hanging from a parachute. They are made of plush fabric and measure 19 inches high. The figures are sensor activated and uses 3 “AA” size batteries (not included). When activated, the figures play music, swing back and forth and move their legs. We are of the opinion that these figures can be hung from the ceiling or wall. Your letter of inquiry states that both styles will be presented to your customers for retail sale during the Christmas holiday season. The applicable subheading for assortment number W073BA00079, Christmas figures with parachutes, 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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