CLA-2-95:OT:RR:NC:N4:425
Ms. Esther Chen
Kohls Inc.
N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051
RE: The tariff classification of an animated Christmas decoration from China.
Dear Ms. Chen:
In your letter dated March 16, 2023, you requested a tariff classification ruling.
You submitted a sample, illustrations, video, retail packaging and a detailed description of an item identified as item # 34STXVA00, Swan Pond, which is part of the Saint Nicholas Square Christmas Village Collection. The animated tabletop decoration is primarily made of polyresin and depicts a snow scene featuring the village swan pond surrounded by a footbridge, trees, assorted foliage, rocks, and a gazebo. One of the trees features a string of colored Christmas lights and the gazebo is trimmed with lights. The item measure approximately 6.89” high by 12” wide by 8.85” deep and is powered by a plug-in adapter and controlled by a power switch. When activated, the four swans appear to “swim” around the pond, the lighting illuminates the scene while Christmas music is playing. This item is part of the Saint Nicholas Square Christmas Village Collection which is an assortment of homes, shops, and accessories marketed and sold exclusively as decorations for the home to provide a festive atmosphere.
The applicable subheading for the Swan Pond decoration, item # 34STXVA00, 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division