CLA-2-95:OT:RR:NC:N4:425
Ms. Carol Chen
Bansco Enterprise Limited
1607 Diya Tower Jindi Bldg,
Zhongshanyi Rd.
Guangzhou, 510000
China
RE: The tariff classification of a Christmas decoration from China.
Dear Ms. Chen:
In your letter dated January 21, 2022, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an assortment of two styles of an item identified as the “CR22 LTUP Mistltoe Mirror, SKU #BCSHX-C2111092,” which consists of a battery powered, illuminated tabletop decoration. The item is rectangular in shape and is composed primarily of a medium density fiberboard (MDF) frame with a reflective glass front featuring the phrase “Merry Christmas Y’all” or “Christmas Wishes Mistletoe Kisses,” covering most of the glass front. When powered on, the phrases are illuminated with a soft glow. The item measures approximately 9.1" x 2.2" x 8.7" and is further decorated with a textile fabric bow and some artificial greenery. This article will be marketed and sold exclusively as a decoration for Christmas.
The applicable subheading for the “CR22 LTUP Mistltoe Mirror, SKU #BCSHX-C2111092,” 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 the World Wide Web at https://hts.usitc.gov/current.
Please note that modifications to the Harmonized Tariff Schedule of the United States (HTSUS) [to align the HTSUS on the 2022 version of the Harmonized Commodity Description and Coding System] pursuant to Section 1206 of the Omnibus Trade and Competitiveness Act of 1988 are forthcoming. These modifications, made by Presidential Proclamation 10326 and set forth in Annexes I, II.A, and II.B of U.S. International Trade Commission Publication 5240, will be effective on January 27, 2022. To the extent that the modifications to the HTSUS impact the classification of the merchandise subject to this ruling, you may submit a new ruling request at that time.
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