CLA-2-95:OT:RR:NC:N4:425
Ms. Ivy Yang
Bansco Enterprise Limited
RM.1308, Diya Tower,
Jindi Bldg., Zhong Shan Yi Rd,
Guangzhou
China
RE: The tariff classification of a glass Christmas ornament from China.
Dear Ms. Yang:
In your letter dated March 12, 2025, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as a Glass Nutcracker, item
number BCZW2024006L, which consists of a decorative solid glass figurine depicting a traditional soldier
nutcracker standing “at attention.” The clear glass item measures approximately 3.54"(L) x 3.54" (W)x
15.75"(H). The item is permanently attached to a glass base said to measure approximately 3.54"(L) x 3.54"
(W)x .36”(H). The item is marketed and sold exclusively as a Christmas decoration for the home.
The applicable subheading for the Glass Nutcracker, item number BCZW2024006L, will be 9505.10.1000,
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: Christmas ornaments: Of glass.” The rate
of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under
subheading 9505.10.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad
valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15,
in addition to subheading 9505.10.1000, HTSUS, listed above.
The HTSUS is subject to periodic amendment, so you should exercise reasonable care in monitoring the
status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background
information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, including
information on exclusions and their effective dates, you may refer to the relevant parts of the USTR and CBP
websites, which are available at
https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and
https://www.cbp.gov/trade/programs-administration/trade-remedies, respectively.
Effective March 4, 2025, pursuant to U.S. Note 2(u) to Subchapter III, Chapter 99, all products of China and
Hong Kong as provided by heading 9903.01.24, HTSUS, other than products classifiable under headings
9903.01.21, 9903.01.22, and 9903.01.23, HTSUS, will be subject to an additional 20 percent ad valorem rate
of duty. At the time of entry, you must report the applicable Chapter 99 heading, i.e. 9903.01.24, in addition
to subheading 9505.10.1000, 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 at https://hts.usitc.gov/.
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 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