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 > 2005 NY Rulings > NY L84260 - NY L84304 > NY L84293

Previous Ruling Next Ruling
NY L84293

April 28, 2005

CLA-2-95:RR:NC:SP:225 L84293


TARIFF NO. 9505.10.2500

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of Christmas decorations from China.

Dear Mr. Stinson:

In your letter dated April 15, 2005, you requested a classification ruling.

The submitted samples are identified as assortment number 942030, XHD Christmas Count Down Calendar with Fabric Figures. This product consists of two styles of figures, Santa and Snowman. They are composed of 75 percent polyester and 25 percent wood. Both Santa and Snowman have a sprig of green branches with red berries and pinecones in their hatbands. The Santa and Snowman figures are glued onto wooden boxes in what appears to be hand-stand positions. A small toy snowman figure is attached to the shoulder of Santa and the Snowman. The wooden boxes are designed with cut-out slots to hold a wooden block with numbers painted thereon. The wooden boxes and numbered blocks are used to count down calendar days to Christmas. This product measures 9 inches in height. These are similar to the advent calendar only usable at Christmas.

The samples are returned as you requested.

The applicable subheading for the Santa and Snowman figure count down calendar days will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: 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 Wong at 646-733-3026.


Robert B. Swierupski

Previous Ruling Next Ruling

See also: