CLA-2-95:OT:RR:NC:N4:425
Ms. Alice Liu
Atico International USA, Inc.
501 S. Andrews Ave.
Ft. Lauderdale, FL 33301
RE: The tariff classification of decorative garden stakes from China.
Dear Ms. Liu:
In your letter dated May 9, 2013, you requested a tariff classification ruling.
You have submitted a photo of two styles of Christmas Wooden Styrofoam Garden Stakes that are constructed primarily of wood and identified as item number A072BA05300. Each stake measures approximately 32” in height and 16” in width, and is attached to a metal spike for insertion into the ground. The first style, “Owl”, depicts a red and green owl wearing a traditional Santa hat. Attached to the owl’s feet is a snow-covered sign with the phrase, “Happy Holidays.” The second style, “Snowman”, depicts a snowman wearing a red scarf and a top hat decorated with holly leaves and holly berries. Attached to the snowman’s chest is a snow-covered sign with the phrase, “Let It Snow.” Although the phrase “Let It Snow” is not festive, the presence of the large conspicuous holly leaves and holly berries associates the article with Christmas.
Both styles of garden stakes are purely decorative articles for the Christmas holiday.
The applicable subheading for both the “Owl” and “Snowman” styles of item number A072BA05300 will be 9505.10.1500, 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: Christmas ornaments: Other: Of wood.” 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,
Thomas J. Russo
Director
National Commodity Specialist Division