CLA-2-95:OT:RR:NC:N4:425
Mr. Joseph Stinson
Omni Global Sourcing Solutions, Inc.
4050 S. 26th Street, # 200
Philadelphia, PA 19112
RE: The tariff classification of a Snowman decoration from China.
Dear Mr. Stinson:
In your letter dated April 7, 2017, you requested a tariff classification ruling.
The sample submitted, identified as Snowman W/Sled, item number 9028284, consists of a free-standing snowman decoration composed of medium density fiberboard (MDF) that measures approximately 22” in height x ¼” in thickness. It has a support in back for standing upright. The Snowman is wearing a top hat adorned with artificial pine needle leaves and red berries, suggesting holly berries. Both the pine needle leaves and red berries are dusted with simulated snow, as is a red sled held by the snowman. The sled is also adorned with a large gold star. The Snowman W/Sled will be marketed with a “Home for the Holidays” hangtag and sold only for the Christmas holiday.
A Santa Claus decoration depicted in your ruling request is not to be ruled on, per your instructions.
The applicable subheading for item number 9028284 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 https://hts.usitc.gov/current.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division