CLA-2-95:OT:RR:NC:N4:425
Ms. Ready Norlie
UCP
820 S. Walton, Ste 19
Bentonville, AR 72712
RE: The tariff classification of Christmas Nativity decorations from China.
Dear Ms. Norlie:
In your letter dated October 4, 2014, you requested a tariff classification ruling.
Although no sample was submitted, the photograph and description of item number SFU15XOFP379, the 44” Metal 3 King Decoration Floor Piece, submitted with the ruling request, indicates that the item is a metal decoration that depicts the Three Kings of the Christmas Nativity Scene. The decoration measures approximately 44” in height and features the Three Kings of the Nativity, with the shepherd boy in silhouette.
Although you propose classification under tariff subheading 9505.10.5020, HTSUS, nativity scenes and figures are specifically provided for under tariff subheading 9505.10.3000 HTSUS.
The applicable subheading for item number SFU15XOFP379 will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division