Base
8735811992-05-08New YorkClassification

The tariff classification of a Christmas decoration from China

U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced

Cross-Source Intelligence

Primary HTS Code

9505.90.4000

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Court Cases

2 cases

CIT & Federal Circuit

Ruling Age

34 years

Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-28 · Updates real-time

Summary

The tariff classification of a Christmas decoration from China

Ruling Text

NY 873581 May 8, 1992 CLA-2-95:S:N:N3D:225-873581 CATEGORY: Classification TARIFF NO.: 9505.90.4000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a Christmas decoration from China Dear Ms. Aldinger: This classification decision under the Harmonized Tariff Schedule of the United States (HTS) is being issued in accordance with the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). DATE OF INQUIRY : May 1, 1992 DESCRIPTION OF MERCHANDISE : Item number 92622 is a "Christmas Foil Wall Decoration". The article is part of an assortment of three designs: a snowman, an angel and a candle. The item measures 17 1/2 inches in length and 8 inches in width. Two small jingle bells are attached to the bottom of the flat figure. The decoration will be packaged in a poly-bag with cardboard header. HTS PROVISION : Confetti, paper spirals or streamers, party favors and noise makers; parts and accessories thereof. HTS SUBHEADING : 9505.90.4000 RATE OF DUTY : 4 percent ad valorem A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport