CLA-2-95:OT:RR:NC:N4:425
Mr. William Jansen
Noatum Logistics
20 N. Martingale Rd ,200 Schaumburg, IL 60173
RE: The tariff classification of Santa’s Kindness Ornament from China.
Dear Mr. Jansen:
In your letter dated May 12, 2023, you requested a tariff classification ruling on behalf of your client, DD Traders Inc DBA DEMDACO Inc.
You submitted a sample of an item identified as the Santa’s Kindness Ornament, which consists of a plastic, disk shaped Christmas tree ornament slightly resembling a compass with all four points. The ornament is a lightweight decoration measuring approximately 2"d x 5.5"h x 5.5"w and includes a permanently attached hanging loop to hang on a Christmas tree. The ornament can be illuminated if a Christmas tree light is inserted through back (light not included). The center front of the ornament includes a printed quick response (“QR”) code that can activate a video message “from Santa” on a smartphone or tablet if it is scanned by the camera of the smartphone or tablet device. If activated, the videos “from Santa” suggest various fun activities for a child. Whether the code on the ornament is scanned or not, the ornament hanging on the Christmas tree fulfills its primary purpose as a decoration for the tree. You suggest that this Christmas ornament would be correctly classified in subheading 9505.10.2500, and we agree.
The applicable subheading for the Santa’s Kindness Ornament 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.
You further suggest that the Santa’s Kindness Ornament and the Santa’s Kindness Journal, an 80-page, hardbound printed book which was previously classified in NYRL N331409, under subheading 4820.10.4000, HTSUS, put up for retail sale in a paperboard box, constitute a set for tariff classification purposes. This office disagrees as it consists of articles that are not put up together to meet a particular need or carry out a specific activity. General Rule of Interpretation (GRI) 3(b) noted. Therefore, the articles will be classified separately, each in its own appropriate heading.
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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division