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 > 2001 NY Rulings > NY H81466 - NY H81529 > NY H81481

Previous Ruling Next Ruling
NY H81481

June 22, 2001

CLA-2-95:RR:NC:SP:222 H81481


TARIFF NO.: 9505.10.2500

Ms. Lorianne Aldinger
Rite Aid Corporation
P. O. Box 3165
Harrisburg, PA 17105

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Aldinger:

In your letter dated May 10, 2001, you requested a tariff classification ruling.

You have submitted three samples are identified as item #993839. They are wall hangings with Christmas designs. The textile wall hangings are constructed of 10 percent wood, 30 percent cotton and 60 percent polyester fabric. They are quilted to create soft sculpture holiday scenes. The first style features Santa riding a reindeer, the second style depicts a skiing snowman and the third style features ice fishing Santa. The wall hangings are framed with corresponding fabric. They are made with two cloth loops at the top. A dowel rod is inserted in the loops with a cord attached for hanging. These wall hanging Christmas decorations measure 11 inches wide by 18 inches long.

The applicable subheading for styles featuring Santa riding a reindeer and Santa ice fishing, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.

We are returning your request for a classification ruling and related samples on the remaining article: item #993839, the wall hanging decoration that features the skiing snowman, because we are precluded from issuing a ruling letter by the provisions of Sections 152.16 and 177.7 of the Customs Regulations (19 C.F.R. 152.16 and 177.7).

In Park B. Smith Ltd. v. United States, Court No. 96-02-00344, the Court of International Trade issued a decision on the scope of the term “festive articles.” The time within which an application for rehearing or appeal may be filed has not yet expired. Since the classification of three of the articles which are the subject of this request for a ruling may be affected by the case before the Court in Park B. Smith, supra, we are precluded from issuing a ruling in this case.

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: