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 > 2000 NY Rulings > NY F80108 - NY F80162 > NY F80127

Previous Ruling Next Ruling
NY F80127

December 8, 1999

CLA-2-95:RR:NC:SP:222 F80127


TARIFF NO.: 9505.10.2500

Ms. Lauren Hong
The Disney Store, Inc.
101 North Blvd., Suite 1000
Glendale, CA 91203-2671

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Hong:

In your letter dated November 10, 1999, you requested a classification ruling.

You have submitted three samples that are part of the Toontown Christmas Village. These items are three-dimensional representations identified as TCV-Mickey House, TCV-Minnie House and TCV-Donald Duck Boat. The articles are composed of 55% polyresin and 45% calcium carbonate. Your letter states that the calcium carbonate is derived from powdered limestone.

TCV-Mickey House is decorated with Christmas wreaths of holly leaves, berries and red bows on the windows and doors. Garlands of holly leaves and berries decorate the windows and the porch areas on the front and the back of the house. Mickey stands on the front porch. A string of Christmas lights extend around the entire house.

TCV-Minnie House is decorated with Christmas wreaths of holly leaves, berries and red bows on all the doors. Garlands of holly leaves and berries have been wrapped around the poles and rails of both porches on the front and back of the house. Minnie stands on the front porch with decorations in her hand. A string of Christmas lights extend around the entire roof area of the house.

TCV-Donald Duck Boat is decorated on deck with garlands of holly leaves and berries with red bows. Donald Duck stands on the deck with a garland in his hand completing the decorations. A string of Christmas lights extend from the front of the boat over the roof onto the back of the boat. A Christmas wreath with holly leaves, berries and a red bow decorates the back of the boat along with the words “Miss Daisy, Toon Lake”. A statuette of Miss Daisy is placed on the front of the boat. The base of the boat is designed to appear as if the boat is in the water.

All of the above mentioned products are designed with an opening in the bottom that holds 2 “AA” batteries. The batteries are included. The batteries operate the Christmas lights around the entire houses and boat. An electrical cord that has a plug on one end with an off/on switch in between and a 7-watt bulb attached on the other end is also included. Metal prongs allow the bulb to fit inside to illuminate the houses and boat. All articles are decorated with snow covered roofs.

The samples are returned as you requested.

The applicable subheading for all of the above mentioned samples will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments, other, other. The rate of duty will be free.

The rate of duty will remain unchanged for the coming year.

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 212-637-7090.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: