CLA-2-95:OT:RR:NC:N4:425
Mr. Joseph J. Kenny
Geodis LLC
One CVS Drive
Woonsocket, RI 02895
RE: The tariff classification of a Christmas decoration from China. Dear Mr. Kenny: In your letter dated May 12, 2023, you requested a tariff classification ruling on behalf of your client, CVS Pharmacy Inc.
You submitted a photograph and a detailed description of an item identified as “Santa in the Trunk Decoration,” CVS item number 939275, which consists of a three-dimensional decoration made of a polyester fabric with polyester fiber fill. The item depicts Santa’s legs in his traditional red pants and black boots and will be used to hang out of a closed trunk of a car giving the appearance of Santa Claus being stuck inside. It measures 16" long by 8" wide and will be marketed and sold exclusively as a Christmas decoration. You suggest that the correct classification for this item is subheading 9505.10.2500 and we agree.
The applicable subheading for the “Santa in the Trunk Decoration,” CVS item number 939275,
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 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