U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-18 · Updates real-time
The tariff classification of Christmas articles from China.
NY D83623 November 13, 1998 CLA-2-95:RR:NC:SP:222 D83623 CATEGORY: Classification TARIFF NO.: 9505.10.5020 Mr. David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman 245 Park Avenue, 33rd Floor New York, NY 10167-3397 RE: The tariff classification of Christmas articles from China. Dear Mr. Murphy: In your letter dated October 5, 1998, on behalf of your client Cardinal, Inc., you requested a tariff classification ruling. You have submitted two samples. They are identified as style no. G5918, Santa in the Tub chip and dip set and style no. G5915, Santa in the Tub candy dish. Both samples are made of ceramic material. Style no. G5918, Santa in the Tub chip and dip set contains two pieces. The chip dish is made in the shape of a bath tub with a three dimensional Santa partly covered by water. It is approximately 12-1/2 inches long, approximately 8 inches wide and approximately 3 inches deep. The dip dish is made in the shape of Santa's sack. The dish has a curve at the top to fit over the edge of the tub. A little yellow duck sits on the edge of the tub wearing a Santa cap. Style no. G5915, Santa in the Tub candy dish is approximately 8 inches long, approximately 4 inches wide and approximately 4-1/2 inches deep. This sample is a smaller version of the above mentioned sample, except that Santa's sack is attached to the tub as a single unit and Santa's sack is filled with toys. These samples are returned as you requested. The applicable subheading for both of the above mentioned samples 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: other, other. 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