CLA-2-95:OT:RR:NC:N4:425
Ms.Yolanda Lau
Eagle Resources Trading LTD
15F, Yinlong Building
No. 258 Dongdu Road Xiamen, Fujian China
RE: The tariff classification of a Christmas decoration from China.
Dear Ms. Lau:
In your letter dated January 30, 2023, you requested a tariff classification ruling.
You submitted a photograph of an item identified as the Holiday Style Water Globe, style number 317-1212, which consists of a clear glass globe filled with plastic “snow” and distilled water set on a circular agglomerated stone base. Inside the globe is a winter scene also made of agglomerated stone featuring representations of evergreen trees and a grouping of deer. The black base features the words “Merry Christmas” prominently in large gold letters surrounded by stars. The globe measures approximately 4” in diameter by 3.34” in height. The base measures approximately 3.62” in diameter by 2.13” in height.
When the item is shaken, the globe’s interior is filled with simulated falling snow. The article is marketed and sold exclusively as a decoration for Christmas.
The applicable subheading for the Holiday Style Water Globe, style number 317-1212 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 at https://hts.usitc.gov/current
This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division