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 I86612 - NY I86660 > NY I86654

Previous Ruling Next Ruling
NY I86654




September 27, 2002

CLA-2-95:RR:NC:SP:222 I86654

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500; 6702.90.6500; 9405.50.40; 8306.29.0000

Ms. Lucia Buckman
Associated Merchandising Corporation
500 Seventh Avenue
New York, NY 10018

RE: The tariff classification of Christmas decorations and other articles from the Philippines.

Dear Ms. Buckman:

In your letter dated September 18, 2002, you requested a classification ruling.

You have submitted four samples that include Christmas decorations and other articles that are not festive.

Sample number one is an 18” metal reindeer composed of wrought iron and black iron sheet. It is identified as a Christmas tabletop decoration, style number 8776SD2. This reindeer has no motifs that would dedicate it for specific use during the Christmas holiday season. It is designed in a way that it may be used all year round for any occasion. Therefore, this metal reindeer will not be considered to be a festive article in Chapter 95.

Sample number two is identified as style number 8813SD2. It is known as a mini round rattan basket Christmas ornament. This basket is designed with natural dried nuts, artificial green leaves made of paper and an artichoke made of paper leaves with a plastic center. A red velvet ribbon bow adorns the basket. Although your letter of inquiry states that this is a Christmas ornament, there is no symbol of recognized Christmas motif that would specifically dedicate this basket as a festive article for the Christmas season. This item will not be classified as a festive article in Chapter 95. In our opinion the paper artichoke and paper leaves impart the essential character to this item. Classification will be in Chapter 67.

Sample number three is identified as a metal candleholder decorated with a dried foliage arrangement that includes a red velvet poinsettia flower. It is identified as style number 9135SD2. Although the poinsettia flower is a recognized symbol of the Christmas holiday season, the candleholder is considered to be a functional item. This candleholder will be classified in Chapter 94.

Sample number four is known as style number 8128SD2. It is a triangle shaped cardboard box that is covered with velvet and gold fabric with gold trimming. The box contains three Christmas tree ornaments that are covered with matching fabric. The ornaments have a loop string attached to the top for the purpose of hanging them on a Christmas tree. In our opinion the box is designed for protection and storage of the Christmas tree ornaments. We believe that this constitutes a set for tariff purposes. The Christmas tree ornaments impart the essential character to the set. Classification will be in Chapter 95.

The samples are returned as you requested.

The applicable subheading for the Christmas tree ornaments in matching box 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 metal candleholder will be 9405.50.40, HTS, which provides for other non-electrical lamps and lighting fittings. The rate of duty will be 6 percent ad valorem. .
The applicable subheading for the metal reindeer of wrought iron will be 8306.29.0000, HTS, which provides for statuettes and other ornaments, of base metal. The rate of duty will be free.

The applicable subheading for the mini rattan baskets with natural and artificial foliage will be 6702.90.6500, HTS, which provides for articles of artificial flowers, foliage and fruit and parts thereof; articles made of artificial flowers, foliage or fruit: Of other materials: Other: Other. The rate of duty will be 17 percent ad valorem.

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: