CLA-2-95 OT:RR:NC:N4:425
Mr. Troy D. Crago-Edwards
CE Consulting Services, LLC
503 Avenue G, Unit E
Redondo Beach, CA 90277
RE: The tariff classification of a Christmas Figure On Rocking Horse Decoration from China.
Dear Mr. Crago-Edwards:
In your letter dated March 14, 2011, on behalf of Atico International USA, Inc., you requested a tariff classification ruling.
You submitted a photograph and product specifications regarding a Christmas Figure On Rocking Horse Decoration identified as item number A072AA09658. The article will be imported in two designs (“Santa” and “Snowman”). The “Santa” design depicts a three-dimensional Santa Claus made of polyester and stuffed with polyester fiber sitting on a wooden rocking horse. The Santa Claus is dressed in traditional attire, including a red hat trimmed in fur and decorated with holly leaves and holly berries, a red coat with fur trim, red long johns and boots trimmed with fur. The article measures approximately 16” in height x 9” across x 2-1/2” in thickness.
The “Snowman” design depicts a three-dimensional snowman made of polyester and stuffed with polyester fiber sitting on a wooden rocking horse. The snowman is attired in a red “Santa” hat trimmed with fur and decorated with holly leaves and holly berries, a red scarf, a green, white and red coat, green long johns and red boots trimmed with fur. The article measures approximately 16” in height x 9” across x 2-1/2” in thickness.
You state that both designs of the Christmas Figure On Rocking Horse Decoration (“Santa” and “Snowman”) will be marketed and sold specifically as a decoration during and for Christmas, and removed from store shelves the day after the holiday.
The applicable subheading for the Christmas Figure On Rocking Horse Decoration identified as item number A072AA09658 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.
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 Wayne Kessler at (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division