CLA-2-95:RR:NC:SP:222 G86929
Ms. Joan A. Fleishman
Fairfield Processing Corporation
P. O. Box 1157
Danbury, CT 06813-1157
RE: The tariff classification of Christmas textile decorations from China.
Dear Ms. Fleishman:
In your letter dated January 30, 2001, you requested a tariff classification ruling.
The submitted sample is identified as a stuffable snowman. You have also submitted literature depicting various Christmas decorations. This product is called EZ Stuffables Holiday Decorations. Your letter of inquiry states that you will be importing the fabric shells only. They will not contain any stuffing at the time of importation. The fabric shells are made with an opening in the backside that has a self-closure. They are composed of 65 percent polyester and 35 percent woven and knit fabrics.
Your literature depicts a snowman wearing a black hat, a snowman wearing a Santa hat, a teddy bear wearing a Santa hat, a black cat, and a reindeer’s head. Christmas tree ornaments made of textile material. Each ornament has a loop string attached to the top that allows the ornament to be hung on a Christmas tree. The Christmas tree ornaments are: a star, a Christmas tree, a wreath, a Christmas stocking, a gingerbread boy and a round ball. The snowman wearing a black hat is not considered to be festive article for the Christmas holiday season.
The applicable subheading for all of the above mentioned items (excluding the snowman wearing a black hat and the black cat) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
The applicable subheading for the black cat and the snowman wearing a black hat will be 9503.49.0000, HTS, which provides for other toys…toys representing animals or non-human creatures (for example, robots and monsters) and parts and accessories thereof: other. The rate of duty will be free.
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 Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division