CLA-2-95:OT:RR:NC:N4:425
Ms. Elizabeth Lowe
Venable LLP
600 Massachusetts Ave., NW
Washington, DC 20001
RE: The tariff classification of a Christmas decoration from China.
Dear Ms. Lowe:
In your letter dated March 18, 2025, you requested a tariff classification ruling on behalf of your client,
Gemmy Industries Corporation.
You submitted a sample of a large air-blown inflatable ornament, identified as “Santa in Sleigh with Reindeer
Scene,” item number 883568, which depicts Santa in his sleigh with wrapped presents being pulled by three
reindeer. The item is an LED lit, air-blown inflatable decoration suitable for both indoor and outdoor use.
The large item measures approximately 11.5’ in length when fully inflated. The item must be plugged in to a
power source to activate. You proposed classification under subheading 9405.49.0000, Harmonized Tariff
Schedule of the United States (HTSUS), which provides for “Luminaires and lighting fittings…, and parts
thereof not elsewhere specified or included: Other electric luminaires and lighting fittings: Other”. We
disagree. The LED lit, air-blown inflatable decoration is not a lighting string. It is designed or intended to be
decorative rather than useful as lamps or lighting fittings to illuminate rooms or spaces. The air-blown
inflatable decoration utilizes LEDs to enhance its decorative effect. Any lighting of the surrounding area is
only incidental to its use as a decorative article. Decorations are excluded from heading 9405 by Chapter 94
Note 1. (l). Further, the lighting in the LED lit, air-blown inflatable decoration is light-emitting diode (LED)
lamps. Therefore, classification in subheading 9405.49.0000 or 9817.95.05 is inappropriate. The air-blown
inflatable item is marketed and sold as a Christmas decoration for the home.
The applicable subheading for the “Santa in Sleigh with Reindeer Scene,” item number 883568, will be
9505.10.2500, 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