CLA-2-95:OT:RR:NC:N4:425
Ms. Lynn Schab
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of Christmas bottle covers from China.
Dear Ms. Schab:
In your letter dated May 23, 2013, you requested a tariff classification ruling.
You submitted samples of a Santa Bottle Cover and a Mrs. Claus Bottle Cover, identified as item number 9018534, which are decorative bottle covers made of polyester felt. The Santa Bottle Cover consists of a traditional Santa hat that slips over the top of the cap/cork of a bottle and a traditional Santa suit that slips over the neck of the bottle. The Mrs. Claus Bottle Cover consists of a traditional Santa hat that slips over the top of the cap/cork of a bottle and a traditional Santa suit/dress that slips over the neck of the bottle.
Both the Santa Bottle Cover and the Mrs. Claus Bottle Cover are advertised, marketed and sold purely as decorative articles for Christmas, and do not insulate or protect the bottle, nor can they be used to carry a bottle.
Your samples will be returned as requested.
The applicable subheading for item number 9018534 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,
Thomas J. Russo
Director
National Commodity Specialist Division