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C890291998-07-09New YorkClassification

The tariff classification of ceramic Christmas decorations FromChina.

U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced

Summary

The tariff classification of ceramic Christmas decorations FromChina.

Ruling Text

NY C89029 July 9, 1998 CLA-2-95:RR:NC:SP:222 C89029 CATEGORY: Classification TARIFF NO.: 9505.10.5020; 9505.10.3000 Ms. Rosy Curbelo Almacenes PITUSA P. O. Box 839 Hato Rey Station San Juan, PR 00919-0839 RE: The tariff classification of ceramic Christmas decorations From China. Dear Ms. Curbelo: In your letter received in this office on June 15, 1998, you requested a tariff classification ruling. You have submitted four ceramic samples. Three of the samples are identified as item number H-74-T-9367. They are three different motifs of candle holders. The candle holders measure 5 inches in height. All three motifs of item #H-74-T-9367 have a three dimensional decorated Christmas tree. One motif has a Santa figure in front of the tree. His bag is the candle holder. The second motif has a teddy bear dressed in a Santa suit and a wrapped present in front of the Christmas tree. The present is the candle holder. The third motif has a snowman and an igloo in front of the three dimensional Christmas tree. The igloo holds the candle. All three versions of this candle holder contain a three dimensional representation of a recognized Christmas motif (the decorated Christmas tree). The fourth sample is identified as item number H-74-T-8208. This article measures 5-1/2 inches high. It is a nativity scene that includes Joseph, Mary and Baby Jesus. The front of the nativity scene has a floral design. The back of the nativity scene has an oval-shaped open area. This area holds a votive candle. The intended use of the candle is to illuminate the nativity scene. The essential character of this article is imparted by the nativity scene. The applicable subheading for all three samples of item #H- 74-T-9367, will be 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. The applicable subheading for the nativity scene, will be 9505.10.3000, HTS, which provides for...articles for Christmas festivities and parts and accessories thereof: nativity scenes and figures 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, Robert B. Swierupski Director, National Commodity Specialist Division