U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Data compiled from CBP CROSS Rulings, CourtListener (CIT/CAFC) · As of 2026-05-19 · Updates real-time
The tariff classification of Christmas ornaments from China.
NY E81060 May 20, 1999 CLA-2-95:RR:NC:SP:222 E81060 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Arlen T. Epstein Tompkins & Davidson One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of Christmas ornaments from China. Dear Mr. Epstein: In your letter dated April 22, 1999, on behalf of your client Avon products, Inc., you requested a tariff classification ruling. The submitted sample is identified as “Baby’s First Christmas” ornament, #PP-189566. This product is composed of porcelain. It is a pair of decorative figurines shaped to resemble miniature infant shoes. The buckled shoes measure approximately 1-3/8 inches in length. They are adorned with a poodle on one side and the phrase “Baby’s First Christmas” on the other. The year 1999 is printed on the front of the shoes. The bottom of the shoes have a space to record the baby’s name and date of birth. These shoes are attached with a light blue ribbon, threaded through small holes. In our opinion, this ornament may be hung on a Christmas tree as a decoration. The sample is returned as you requested. The applicable subheading for the decorative porcelain infant shoes will be 9505.10.2500, 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. 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 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
Other CBP classification decisions referencing the same tariff code.