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 H88462 - NY H88522 > NY H88475

Previous Ruling Next Ruling
NY H88475




March 15, 2002

CLA-2-95:RR:NC:SP:222 H88475

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 8306.29.0000

Ms. Jean Fair
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of Christmas decorations from China.

Dear Ms. Fair:

In your letter dated March 5, 2002, you requested a classification ruling.

The submitted samples are identified as assortment numbers 928927, gold coloration and 928984-XHD Angel, painted. The angels are composed of 80 percent tin and 20 percent polyresin. The head and arms are made of polyresin and the body is made of tin. The angels will be used as tabletop decorations during the Christmas holiday season. They measure approximately 9-1/2 inches high by 5 inches in diameter at the base. The angels will be imported in three different styles; one holding a banner with the word “JOY”, one holding a wreath with the word “NOEL” and one holding a heart and a dove. The angel holding the banner with the word “JOY” and the angel holding the wreath with the word “NOEL”, will be classified in Chapter 95 as festive articles. The angel holding the heart and a dove is not considered to be a festive article and will excluded from classification in Chapter 95.

The samples are returned as you requested.

The applicable subheading for the painted style and the gold coloration style angel holding the banner with the words “JOY” and “NOEL” 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.

The applicable subheading for the painted style and gold coloration style angel holding a heart and a dove will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, of base metal. 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.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: