CLA-2-95:OT:RR:NC:N4:425
Mr. David Prata
CVS Pharmacy
One CVS Drive
Mail Code 5055
Woonsocket, RI 02895
RE: The tariff classification of a Christmas decoration from China.
Dear Mr. Prata:
In your letter dated June 26, 2017, you requested a tariff classification ruling.
The submitted sample, identified as item number 657510, 15” Fabric Santa, consists of a decoration depicting a knitted textile version of Santa Claus carrying a full burlap sack, “snow” dusted artificial evergreen sprig with pine cone, sticks and golden berries. The figure measures approximately 15” in height, has a long white beard, and is garbed in a Santa hat and a long, gold trimmed robe. The decoration will be marketed and sold exclusively for Christmas.
The applicable subheading for item number 657510 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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division