United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 1997 NY Rulings > NY A84743 - NY A84997 > NY A84943

Previous Ruling Next Ruling
NY A84943

July 17, 1996

CLA-2-95:RR:NC:TP:343 A84943


TARIFF NO.: 9505.10.2500

Ms. Arlen T. Epstein
Serko & Simon
One World Trade Center
New York, NY 10048

RE: The tariff classification of Christmas ornaments from China.

Dear Ms. Epstein:

In your letter dated June 14, 1996, on behalf of your client, Ross Berrie and Company, Inc., you requested a tariff classification ruling.

You have submitted two samples that are identified as Christmas ornaments, item #1767 and item #1768. Item #1767 is a miniature teddy bear climbing a branch adorned with berries, pine needles and leaves. The branch measures approximately 9 1/2 inches in height. The teddy bear is approximately 5 inches tall. A gold ribbon is tied to the top of the branch so that it may be hung on a Christmas tree. The berries are made of polyfoam plastic, the pine needles are made of polyvinyl chloride and the leaves are made of woven rayon fabric. This item weighs approximately 2.5 ounces.

Item #1768 is a miniature teddy bear climbing a small tree trunk. The tree trunk is adorned with cherries and moss. A bird's nest is built onto three twigs growing out of the tree trunk. The top of the tree trunk and the inside of the bird's nest are covered with moss. The tree trunk measures approximately 5 1/2 inches in height and the teddy bear measures approximately 4 1/2 inches in height. The bird is made of polyfoam with flocking, the nest consists of vegetable materials, the moss is composed of polyfoam wrapped with dried trunk bark and the berries are made of polyfoam plastic. The item weighs approximately 4.5 ounces. We assume that you can provide proof that these items are bought and sold as Christmas ornaments.

The applicable subheading for item #1767 and item #1768, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival
or other entertainment articles...articles for Christmas festivities and parts and accessories thereof: other, other. The rate of duty will be free.

This ruling is being issued under the provisions of Part 177 of the Customs 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, contact National Import Specialist Alice Masterson at 212-466-5892.


Roger J. Silvestri

Previous Ruling Next Ruling

See also: