CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Room 306-A107, 3/F, Tower 1, Harbour Centre
1 Hok Cheung Street
Hung Hom, Kowloon, Hong Kong
China
RE: The tariff classification of a Christmas decoration from China.
Dear Ms. Long: In your letter dated February 13, 2025, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as Blow Mold deer and baby deer, item number X51028-04951, which consists of a battery-powered, illuminated plastic decoration depicting an adult deer wearing a red collar and a Santa hat trimmed with holly leaves and berries standing next to a baby deer. The ornamental article features LED lighting inside to enhance the visual appeal of the item. There is an ON/OFF switch and timer feature located on the battery case. The decoration measures approximately 16.93" (L) x 8.86" (W) x 28.15" (H). The article will be marketed and sold only as a decoration for Christmas.
The applicable subheading for the Blow Mold deer and baby deer, item number X51028-04951, 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.
Effective February 4, 2025, in accordance with the President’s Executive Order “Imposing Duties to Address the Synthetic Opioid Supply Chain in the People’s Republic of China,” all products of China and Hong Kong as provided by heading 9903.01.20 in Section XXII, Chapter 99, Subchapter III, U.S. Note 2(s), HTSUS, other than products classifiable under headings 9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 10 percent ad valorem rate of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.20, in addition to subheading 9505.10.2500, HTSUS, listed above.
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 internet at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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