CLA-2-95:OT:RR:NC:4:425
Ms. Wendy Lawson
Sears Holdings Management Corp.
3333 Beverly Road A3-368B
Hoffman Estates, IL 60179
RE: The tariff classification of snowmen decorations from China.
Dear Ms. Lawson:
In your letter dated August 13, 2009, you requested a tariff classification ruling.
The subject merchandise consists of two samples, a hanging decoration and a table decoration. The hanging decoration, identified as item 170439424854A, is comprised of a wooden sign that measures approximately 2-1/2” in height x 8” in length that is decorated with the painted word “Welcome” and attached to a three tiered rope swing hanging below the sign that features three polyester stuffed sitting snowmen. Each snowman has the traditional visage of coal-black eyes, carrot nose and black-button mouth, and measures approximately 10” in height x 8” across from outstretched hand to outstretched hand. The snowmen are attired in red and white caps, red and white jackets, and red and white bowties and/or scarves. Two of the snowmen are decorated with festive foliage (holly leaves and a holly berry). The decoration has a textile loop for suspending the article from a door.
The table decoration, identified as item 170439426008A, consists of a polyester stuffed snowman that measures approximately 11” in height x 4-1/2” across his hands. The snowman has coal-black eyes, a carrot nose, a stitched smile, red chest buttons and is attired in a black and red hat decorated with festive foliage (holly leaves and a holly berry), a red and silver scarf and black boots with red trim. The snowman holds ski poles in each hand and his feet are attached to red wood skis. The flattened skis allow the snowman to stand.
Your samples are being returned as requested.
The applicable subheading for item 170439424854A and item 170439426008A 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