CLA-2-95:OT:RR:NC:N4:425
Ms. Melissa Lehmann
M.Z. Berger & Co. Inc.
353 Lexington Avenue, Floor 14
New York, NY 10016
RE: The tariff classification of Christmas decorations from China.
Dear Ms. Lehmann:
In your letter dated April 15, 2025, you requested a tariff classification ruling.
You submitted photographs and detailed descriptions of three conical, battery-powered, illuminated, ceramic
Christmas tree decorations. Each tabletop decoration is said to measure approximately 8 inches wide x 11
inches tall. All three items are marketed and sold exclusively as Christmas decorations for the home.
The first item is identified as NBG585, which features a Nightmare Before Christmas-themed, illuminated,
Christmas tree decorated with a gold star tree-topper and is futher decorated with images of ball-shaped
Christmas ornaments with the depiction of Disney’s Jack Skellington’s face on each. A three-dimensional
figure of Zero, the ghost dog, is curled up at the base of the tree in between two wrapped presents. When
powered on, the light inside glows through star and moon shaped cut outs in the ceramic.
The second item is identified as DSG659, which features Disney’s Mickey Mouse. The illuminated, Mickey
Mouse-themed ceramic Christmas tree is designed to look as if made of holly leaves and decorated with holly
berries as well as the iconic Mickey Mouse head topper. The tree is further decorated with smaller Mickey
Mouse heads, and red plastic bulbs. The tree sits on a circular base. When powered on, the light inside glows
through the red bulbs.
The third item is identified as POG216, which features the three-dimensional Disney characters Pooh, Tigger,
Eeyore, and Piglet from Disney’s Winnie the Pooh, wearing Santa hats, all sitting together at the base of an
illuminated, ceramic Christmas tree dusted with glitter “snow” and decorated with a big honeybee as a tree
topper and colored plastic bulbs. When powered on, the light inside glows through the colored plastic bulbs.
The applicable subheading for item numbers NBG585, DSG659, and POG216, 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.
Effective April 5, 2025, Executive Orders implemented ?Reciprocal Tariffs.? ?All imported merchandise
must be reported with either the Chapter 99 provision under which the reciprocal tariff applies or one of the
Chapter 99 provisions covering exceptions to the reciprocal tariffs.? Products of China, including Hong Kong
and Macau, will be assessed an additional ad valorem rate of duty of 125 percent. ?Products from all other
countries will be subject to an additional 10 percent ad valorem rate of duty. ?At the time of entry, you must
report the Chapter 99 heading applicable to your product classification, i.e. 9903.01.63, 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