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R03712 R0 Ruling Active

The tariff classification of a glass nutcracker figure from China.

Issued April 19, 2006 by U.S. Customs and Border Protection.

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R0 R03712 (April 19, 2006)

Tariff classification

HTS codes: 9505.10.1000

Headings: 9505

Product description

The submitted picture depicts a “Nutcracker Statue” that is 36” tall and ¼” thick. The statue stands on a resin base that is 8.5” square. The body is made of stained glass and tin. On the backside there are four tea light candle holders. The candles are not included.

Full text

NY R03712 April 19, 2006 CLA-2-95:RR:NC:SP:225 R03712 CATEGORY: Classification TARIFF NO. 9505.10.1000 Ms. Alexandra Latham Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a glass nutcracker figure from China. Dear Ms. Latham: In your letter dated April 11, 2006, you requested a classification ruling. The submitted picture depicts a “Nutcracker Statue” that is 36” tall and ¼” thick. The statue stands on a resin base that is 8.5” square. The body is made of stained glass and tin. On the backside there are four tea light candle holders. The candles are not included. You state in your letter that the statue will be marketed and sold as a Christmas item during the Christmas season. The essential character of this item is imparted by the glass components. The item is seen as a decorative item, not a functional candle holder. The applicable subheading for the glass “Nutcracker Statue” will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass. 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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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