CLA-2-95:OT:RR:NC:N4:425
Ms. Kate Chen
Enchante Accessories, Inc.
16 East 34th Street, 16th Floor
New York, NY 10016
RE: The tariff classification of yard stake decorations from China. Dear Ms. Chen: In your letter dated May 1, 2023, you requested a tariff classification ruling.
You submitted illustrations and detailed descriptions of three items described as Christmas Decoration Yard Stakes. All are predominantly made of medium density fiberboard veneer (MDF) wood. The decorative items measure approximately 32”(L) x 16”-18” (W) and attached at the lower middle area to an MDF pointed stake that can be driven into the ground to keep it upright for outdoor display. Each item is sold individually, and is marketed, and sold exclusively as a Christmas decoration for the home.
The first item is identified as the Nativity Scene Yard Stake, item number EN230309003, with a depiction of the nativity scene with silhouetted figures of Mary, Joseph, and baby Jesus in the stable under the Star of Bethlehem, and the printed phrase below the images “For unto us a child is born.”
The second item is identified as Santa’s Workshop Christmas Yard Stake, item number EN230309002, which depicts a signpost with printed arrows pointing directions to the “North Pole,” ”Reindeer Games,” “Santa’s Workshop,” and “Candy Cane Lane.” The item also has a wooden bead at the top and a textile fabric bow below the sign.
The last item is identified as the Sandy & Bright Christmas Yard Stake, item number EN230309006, and features a cut-out star shape with the phrase “Sandy & Bright,” depicting a star-shaped tree topper. Additionally, the stake is trimmed below the star with a burlap bow and two non-functional bells.
The applicable subheading for the Nativity Scene Yard Stake, item number EN230309003, 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 the Santa’s Workshop Christmas Yard Stake, item number EN230309002 and the Sandy & Bright Christmas Yard Stake, item number EN230309006, 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. 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