CLA-2-95:OT:RR:NC:N4:425
Ms. Aimee Wang Century World Wide No. 42nd, Longjiang Street Longjiang County, Dalingshan Town Dongguan 523400 China RE: The tariff classification of Christmas decorations from China. Dear Ms. Wang: In your letter dated March 17, 2025, you requested a tariff classification ruling. You submitted a photograph, and a detailed description of an item identified as Cmas Lit Up Gingerbread Houses, Item #D159-PX112, which consists of an assortment of three styles of battery-powered, illuminated tabletop decorations, depicting classic Christmas gingerbread houses. The three plastic houses are styled in the traditional way, decorated with plastic Christmas wreaths, candy canes, snowy “icing” on the roof, peppermints, a gingerbread man and sprinkled with glitter to look like sugar. All three are different style houses, the first one is a two-story house measuring approximately 6” (L) x 2.75” (W) x 6.75(H), the second house is also a two-story house with arched windows, measuring approximately 5” (L) x 2.375” (W) x 6.5” (H) and the last is a cottage-style house measuring 6” (L) x 2.75” (W) x 6.75” (H). When activated, the windows are illuminated. The houses, sold separately, are marketed and sold exclusively as decorations for Christmas. The applicable subheading for the Cmas Lit Up Gingerbread Houses, Item #D159-PX112, 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 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 9505.10.2500, 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 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