CLA-2-95:OT:RR:NC:N4:425
Mr. Clifford Cheng CVH Company Limited Rm 1201-1202, 12/F, Telford House 16 Wang Hoi Road, Kowloon Bay, Kowloon Hong Kong China RE: The tariff classification of Christmas stocking holders from China. Dear Mr. Cheng: In your letter dated March 18, 2025, you requested a tariff classification ruling. You submitted photographs and a detailed description of three items described as Christmas stocking holders which will be used on shelves or mantels to hang Christmas stockings during the Christmas holiday. They are all constructed of aluminum alloy, iron and plastic with a silver finish. Each holder has a rectangular base with a hook and is topped with a different figure. Item number E040035B has a snowflake, E040050 has a Santa Claus, and E040062 has a snowman. Each item measures approximately 5” (L) x 3.25”(W) x 6.25”(H). The items are marketed and sold exclusively for Christmas. The applicable subheading for item number E040035B, snowflake, E040050, Santa Claus and E040062, snowman, 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 inquired whether the Section 232 additional duties on certain aluminum products or iron or steel products applies to the Christmas stocking holders. Articles of subheading 9505.10.2500, HTSUS, are not among those listed in Annex 1 to Presidential Proclamation 10895 for aluminum or 10896 for steel. 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