U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-06-21 · Updates real-time
The tariff classification of Christmas decorations from China.
NY B85126 May 30, 1997 CLA-2-95:RR:NC:SP:222 B85126 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Ms. Cindy Richardson Archer Freight Systems, Inc. p. O. Box 460067 San Antonio, TX 78246-0067 RE: The tariff classification of Christmas decorations from China. Dear Ms. Richardson: In your letter dated April 30, 1997, on behalf of your client Builders Square, you requested a tariff classification ruling. You have submitted copies of four samples. Item #SKU 1178029 is a Tree Top, Holiday Lighthouse. The plastic lighthouse measures 11" in height. It has two strong beams of light, one red and one green that rotate from the top of the lighthouse. Santa and a team of reindeer ride around the lighthouse climbing to the top. This product can be used as a tree top or as a table centerpiece. The lighthouse features the candy-cane striped decorations. This item functions with a UL adapter for indoor use. In reference to items SKU #1178037, Looney Tunes Musical Holiday, SKU #1178045, Water Domes-Looney Tunes and SKU #1178052, Water Domes-Mickey Unlimited, we do not have sufficient information to render a classification at this time. However, if you would like to have a ruling on these items, please send samples of each product in order that we may determine how this merchandise would be classified. The applicable subheading for the Tree Top, Holiday Lighthouse will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for festive...articles for Christmas festivities and parts and accessories thereof. The rate of duty will be free. 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 Alice Masterson at 212-466-5892. Sincerely, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division