CLA-2-95:RR:NC:N2:225
Ms. Francine Ramsey
Hampton Direct Inc.
350 Pioneer Drive, P.O. Box 1199
Williston, VT 05495
RE: The tariff classification of an Angel Bell Santa (57532) and Angel Bell Snowman (57530) Ornament from China.
Dear Ms. Ramsey:
In your letter dated March 9, 2007 you requested a tariff classification ruling.
The Angel Bell Santa (57532) and Angel Bell Snowman (57530) Ornaments are made of tin and measure approximately 41/4” in length x 21/4” in width x 6” in overall height. The Angel Bell Santa Ornament (57532) depicts Santa wearing black boots, candy cane colored legs, a jingle bell body with star cutouts, and an attached pair of sky blue glittered angel wings with a gold swirling design. The Santa has defined facial features and is wearing a glittered red hat while holding a present wrapped in a glittery bow. The Angel Bell Snowman (57530) has the same features but with different color patterns and the Snowman is holding a glittered snowflake. The Angel Bell Santa (57532) and Angel Bell Snowman (57530) Ornaments feature hanging loops attached to coil spring hangers that allow the ornaments to bounce up and down while hung on the Christmas tree.
The Angel Bell Santa (57532) and Angel Bell Snowman (57530) Ornaments functions solely as an ornament decoration that is to be hung on a Christmas tree during the Christmas holiday.
The applicable subheading for The Angel Bell Santa (57532) and Angel Bell Snowman (57530) Ornaments will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free.
Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.
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 Wayne Kessler at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division