CLA-2-95:RR:NC:SP:225 K86875
TARIFF NO. 9505.10.1500; 4420.10.0000
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of wood signs from China.
Dear Mr. Stinson:
In your letter received in this office on June 4, 2004, you requested a classification ruling.
The submitted sample is identified as assortment number 936965, XHD Christmas signs with Raffia and Bells. The three signs are made on wood panels. The raffia bow and small twigs with bells form the hanging loop that is attached to the top of each sign. The green sign says “Tis The Season”, the blue sign says “Sleigh Bells Ring” and the red sign says “Santa Claus Lane”. The “Sleigh Bells Ring” sign is not an accepted symbol of Christmas. This sign will be classified in Chapter 44. The signs that say “Tis The Season” and “Santa Claus Lane” are accepted symbols of Christmas festivities. They will be classified in Chapter 95.
The samples are returned as you requested.
The applicable subheading for the Christmas wood signs that says “Tis The Season” and “Santa Claus Lane” will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Of wood. The rate of duty will be free.
The applicable subheading for the wood sign that says “Sleigh Bells Ring” will be 4420.10.0000, HTS, which provides for statuettes and other ornaments, of wood. The duty rate will be 3.2 percent ad valorem.
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