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 > 2002 NY Rulings > NY I83917 - NY I83976 > NY I83973

Previous Ruling Next Ruling
NY I83973

August 6, 2002

CLA-2-95:RR:NC:2:222 I83973


TARIFF NO.: 9505.10.2500

Stephen W. Marlow
Tower Group Int’l, Inc.
205 West Service road
Champlain, NY 12919

RE: The tariff classification of a Santa Claus cookie jar, a Snowman tea light from China and a Christmas bell from England.

Dear Mr. Marlow:

In your letter dated June 28, 2002, you requested a tariff classification ruling, on behalf of S. P. Skinner Co., Inc., your client.

You are requesting the tariff classification on three different products, as follows: a Santa Claus cookie jar, a snowman tea light and a Christmas bell. The cookie jar is constructed of dolomite and is a decorative depiction of Santa Claus (item #11240) embellished by flowers, holly berries etc. The second item is a Snowman tea light, complete with a candle and metal holder. It is designated as item #10450, a decorative Snowman figure adorned with a hat and a bird, a scarf, holly and holly berries etc. A lit candle when placed inside the Snowman serves to enhance the Snowman’s features and decorative details by its illumination. The Christmas bell is porcelain in its entirety and it is part of the Portmerion Pottery Christmas line of merchandise. The three items will be classified in Chapter 95 of the HTSUSA as Christmas ornaments.

Classification under the Harmonized Tariff Schedule of the United States (HTSUS) is made in accordance with the General Rules of Interpretation (GRIs). The systematic detail of the harmonized system is such that virtually all goods are classified by application of GRI 1, that is, according to the terms of the headings of the tariff schedule and any relative section or chapter notes. In the event that the goods cannot be classified solely on the basis of GRI 1, and if the headings and legal notes do not otherwise require, the remaining GRIs may be applied.

The imported merchandise consisting of the Snowman tea light and candle (item #10450) can not be classified on the basis of GRI 1 because the product is considered a set for the purposes of the HTSUS. When the essential character of the set can be determined, as in the instant case, the whole set is classified as if it consisted only of the part that imparts the essential character to the set. For the Snowman tea light and candle, it has been determined that the Snowman tea light imparts the essential character to the set. The set will be classified in Chapter 95 of the HTSUS as other articles for Christmas festivities, other Christmas ornaments.

The applicable subheading for the Santa Claus cookie jar, #11240, the Snowman tea light with candle, #10450 and the Portmerion Christmas bell will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be free.

You have asked whether this product (the Snowman tea light with candle) is subject to antidumping or countervailing duties. A list of AD/CVD proceedings at the Department of Commerce (DOC) and their product coverage can be obtained from the DOC web site at: http://i.a.ita.doc.gov, or you can write to them at the U.S. Department of Commerce, International Trade Administration, Office of Antidumping Compliance, 14th Street and Constitution Avenue, N.W. Washington, DC 20230. Written decisions regarding the scope of AD/CVD orders are issued by the Import Administration in the Department of Commerce and are separate from tariff classification and origin rulings issued by U.S. customs.

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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: