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 D84482 December 2, 1998 CLA-2-95:RR:NC:SP:222 D84482 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 November 6, 1998, on behalf of your client Cardinal, Inc., you requested a tariff classification ruling. You have submitted a sample that is identified as style no. G5919, "Santa Sleigh" chip and dip set. The sample is made of ceramic material. The chip dish is a three dimensional representation of Santa's sleigh. The inside of the chip dish is designed with a decorated Christmas tree. It is approximately 14 inches long, approximately 8-1/2 inches wide and approximately 5 inches high. The dip dish is made in the shape of Santa's sack. One side of the dip dish has a curve so that it fits along side the sleigh. The sample is returned as you requested. The applicable subheading for the "Santa Sleigh" chip and dip set 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