CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit No. 182, 1/F, Peninsula Centre
No. 67 Mody Road,
Kowloon, Hong Kong
China
RE: The tariff classification of a gingerbread house from China.
Dear Ms. Long:
In your letter dated January 18, 2022, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as the 36in Gingerbread House, item number 2221-36424, which consists of an illuminated plastic representation of a gingerbread house. The item measures approximately 17.99" in length x 10" in width x 36.02" in height. The house is styled in the traditional way, decorated with candy canes, snowy “icing” on the roof, peppermints, gumdrops and sprinkles. The decoration must be plugged into a power source in order for the bulbs inside to illuminate the decoration. The gingerbread house will be marketed and sold exclusively as a decoration for Christmas.
The applicable subheading for the gingerbread house, item number 2221-36424, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides 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 the World Wide Web at https://hts.usitc.gov/current.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division