CLA-2-95:OT:RR:NC:N4:425
Ms. Sally Liao
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre No, 67 Mody Road Kowloon, Hong Kong China
RE: The tariff classification of Christmas ornaments from China.
Dear Ms. Liao:
In your letter dated September 30, 2020, you requested a tariff classification ruling.
You submitted photographs and detailed descriptions of five items identified as Christmas ornaments. Each will be further described below.
Item number KC20000116V2, consists of a predominantly glass ornament in an egg shape with an open front containing a nativity scene. The top of the ornament features an attached glass loop through which a ribbon loop is strung for hanging. The item measures approximately 6” in length.
Item number KC20000089V1, consists of an olive shaped glass ornament with a tapered top and pointed bottom. The top of the ornament features a metal crown with a loop through which a ribbon loop us strung for hanging. The item measures approximately 7.75 “in length.
Item number KC20000080V1, consists of an olive shaped glass ornament with a tapered top and pointed bottom. The top of the ornament features a metal crown with a loop through which a ribbon loop is strung for hanging. The item measures approximately 5.5 “in length.
Item number KC20000083V1, consists of a ball ornament made of glass with a raised floral design The top of the ornament features metal crown with a loop through which a ribbon loop is strung for hanging. The item measures approximately 4.25” in diameter.
Item number KC20000084V1, consists of a ball reflector ornament of glass. The ornament features a deep indent in the front of the ornament, finely molded with light catching facets. The top of the ornament features metal crown with a loop through which a ribbon loop is strung for hanging. The item measures approximately 4” in diameter.
You stated that the ornaments will be marketed and sold as Christmas tree ornaments exclusively for Christmas as part of a trim-a-tree department featuring Christmas decorations. You have provided a photograph of a sample of the rat-tail tickets attached to each ornament printed with the words “Holiday Lane.”
The applicable subheading for item number KC20000116V2, will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” The rate of duty will be Free.
The applicable subheading for item numbers KC20000089V1, KC20000080V1, KC20000083V1 and KC20000084V1 will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass.” The rate of duty will be Free.
Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9505.10.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9505.10.1000, HTSUS, listed above. The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively.
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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division