CLA-2-95:RR:E:NC:SP:225 R05140
TARIFF NO. 9505.10.2500
Mr. Joseph Stinson
Joseph Stinson
2616 Bellows Dr.
Wilmington, DE 19810
RE: The tariff classification of Christmas decorations from China.
Dear Mr. Stinson:
In your letter dated October 28, 2006, you requested a classification ruling.
The submitted illustrations depict two styles of door hanging Christmas decorations. One style features Santa and a snowman with the words “Snow Buddies” on the wooden plaque. The snowman is wearing a Santa type hat with a sprig of holly berries in the hatband. The other style features Santa and a reindeer with the words “Welcome Friends” on the wooden plaque. The reindeer has a sprig of holly leaves and red berries attached near one of his antlers. Santa is a recognized symbol of Christmas. Both styles of door hangers will be used as decorations for the Christmas holiday.
The applicable subheading for the Christmas door hangers will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Festive...articles for Christmas festivities and 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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division