CLA-2-95:OT:RR:E:NC:N2:225
Ms. Julie Hsia
Santa’s Best Craft Ltd
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of item numbers 72725, Santa Claus Face, 72726, “Let It Snow” Christmas Tree with Snowman, 72727, Snowman with Wrapped Presents, and item number 72728, Santa Claus with Candy Cane Inside a Wrapped Present, marked “Ho, Ho, Ho”, from China
Dear Ms. Hsia:
In your letter dated November 21, 2008, you requested a tariff classification ruling.
The items cited above are 18” window decors made of printed plastic and include suction cups for indoor use. Each item is illuminated with 35 miniature lights and has an attached 60” lead wire, white cord set with fuse plug.
The 18” window decors will be attached to windows in the home via suction cups to help decorate the home during the Christmas holiday to create a festive atmosphere.
The applicable subheading for item numbers 72725, Santa Claus Face, 72726, “Let It Snow” Christmas Tree with Snowman, 72727, Snowman with Wrapped Presents, and item number 72728, Santa Claus with Candy Cane Inside a Wrapped Present, marked “Ho, Ho, Ho”, 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 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,
Robert B. Swierupski
Director
National Commodity Specialist Division