CLA-2-95:OT:RR:E:NC:N2:225
Mr. Darren Yokopenic
HSN
1 HSN Drive
St. Petersburg, FL 33729
RE: The tariff classification of an inflatable Christmas decoration from China.
Dear Mr. Yokopenic:
In your letter dated March 20, 2009, you requested a tariff classification ruling.
You submitted a photograph of a “Santa Claus Inflatable Yard Decoration” (no item #) that depicts a dog using his teeth to pull down Santa Claus’s pants as Santa Claus is climbing a decorated Christmas tree. The decoration is made of nylon and plastic and, according to your website, has a built-in heavy duty fan for inflating the decoration, internal lights for night display and yard stakes to tether the decoration to the ground. The article serves no utilitarian purpose and will be used purely as an outdoor decoration for Christmas.
Although you cite Headquarters Ruling Letter 952834 to suggest classification of the “Santa Claus Inflatable Yard Decoration” under tariff subheading 9505.10.5020, HTSUS, subsequent court action since the issuance of that ruling letter indicates that the “Santa Claus Inflatable Yard Decoration” is more appropriately classified under tariff subheading 9505.10.2500, HTSUS.
The applicable subheading for the “Santa Claus Inflatable Yard Decoration” (no item #) 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