CLA-2-95 OT:RR:NC:N4:425
Mr. Troy Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The classification of garden stakes from China.
Dear Mr. Crago-Edwards:
In your letter dated June 10, 2010, you requested a tariff classification ruling.
You submitted samples of three designs of Christmas Garden Stakes, identified as item number A072BA03451, which are constructed of Styrofoam and measure approximately 34” in height. Two metal stakes accompany each item for placement into to the ground. The first design, “Santa with Snowman”, depicts Santa Claus standing alongside a snowman. Santa holds a wrapped gift in one hand and has his other arm around the snowman. There is a decorated tree in the foreground.
The second design, “Nativity”, depicts the Holy Family. Joseph is depicted as a bearded man wearing a purple robe and holding a shepherd’s crook in his hand. Mary stands in the foreground, wearing a green robe and holding Baby Jesus, who is swaddled in a red blanket. The entire scene is covered in glitter.
The third design, “Snowman”, depicts a snowman holding a shovel. He is dressed in a red coat, green scarf and earmuffs, blue gloves, and a top hat. He is holding up his right hand in a salutatory gesture.
Although these items serve no functional purpose, but are designed exclusively as decorations, the “Snowman” design features no recognized festive motifs. The generic snowman figure is a symbol of winter rather than any holiday.
The applicable subheading for the “Santa with Snowman” Garden Stake 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.
The applicable subheading for the “Nativity” Garden Stake will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof." The rate of duty will be Free.
The applicable subheading for the “Snowman” Garden Stake will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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/.
We are unable to rule on the "Santa" Garden Stake of item number A072BA03451 without a sample. Should you still wish a ruling request for this item, please submit a sample with your resubmission.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division