CLA-2-95:OT:RR:NC:N4:425
Ms. Victoria Williams
Aldi USA
1200 N. Kirk Rd.
Batavia, IL 60510
RE: The tariff classification of Christmas ornaments from China.
Dear Ms. Williams:
In your letter dated November 3, 2022, you requested a tariff classification ruling.
The first sample you submitted is an assortment of two styles of holiday garlands sold separately packed in plastic boxes. No item or style numbers were furnished with this request. Both styles measure approximately 6.75’ in length with loops at either end. Both are composed of man-made textile fabric and cord. The first style features the words “HO-HO-HO” spelled out in 2-ply felt textile letters which measure approximately 4.5” high by 2.25” wide. Interspersed with the design are felt snowflake and pom-poms. The second style features 2-ply felt textile gingerbread men, candy canes and pom-poms. The gingerbread men and candy canes also measure approximately 4.5” high by 2.25” wide. This item is marketed and sold exclusively as a decoration for Christmas.
The second sample you submitted is an assortment of two styles of knitted acrylic textile wine bottle covers, sold separately, depicting “Ugly Christmas Sweaters” to slip over the neck of a bottle of wine or another beverage. No item or style numbers were furnished with this request. Both styles of bottle covers do not insulate or protect the bottle, nor can they be used to carry the bottle, they are merely decorative. The bottle covers measure approximately 7.5” high by 4.75” wide and cuff to cuff they measure 10” across. The first style features an image of Rudolph the Red-Nosed Reindeer, and the second style features an image of Santa. This item is marketed and sold exclusively as a decoration for Christmas. In your ruling request, you suggest the above items are classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. These festive items will be more appropriately classified as Christmas decorations first and then according to their constituent materials.
The applicable subheading for the holiday garlands and the wine bottle covers 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.
The third sample is a freestanding reversible wooden tabletop sign decoration bearing illustrations and a Christmas themed phrase on either side. No item or style numbers were furnished with this request. The first side features an illustration of holly leaves and berry along with the printed phrase “I’m dreaming of a white Christmas but if the white runs out I’ll drink the red.” The reverse side features the phrase “Have yourself a merry little Christmas.” All the words are printed in the shape of a Christmas tree and feature a star on top. Holly leaves and berries are also pictured. The item measures approximately 8.87” high by 5.87” long by 1.56” wide. This item is marketed and sold exclusively as a decoration for Christmas.
The fourth sample is an illuminated free standing wooden tabletop decoration identified as the Christmas Countdown Sign. No item or style numbers were furnished with this request. The freestanding wooden decoration features the printed phrase “Christmas Countdown.” The decoration features small flat tree-shaped wooden pieces set on two hooks with numbers printed on, meant to be moved and changed to indicate the number of days until Christmas. The tiny battery- powered LEDs are activated by a slide switch in back, enhancing the decorative appeal of the item but not providing any substantial light. The item measures approximately 15.75” long by 1.57” wide by 7” high. This item is marketed and sold exclusively as a decoration for Christmas. In your ruling request, you suggest the above items are classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTSUS). We disagree. These festive items will be more appropriately classified as Christmas decorations first and then according to their constituent materials.
The applicable subheading for the reversible wooden tabletop sign decoration and the Christmas Countdown Sign decoration will be 9505.10.1500, HTSUS, which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division