U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
Primary HTS Code
9505.10.2500
$20.1M monthly imports
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Court Cases
5 cases
CIT & Federal Circuit
Ruling Age
25 years
Data compiled from CBP CROSS Rulings, Census Bureau Trade Data, CourtListener (CIT/CAFC) · As of 2026-05-08 · Updates monthly
The tariff classification of wooden Christmas decorations from China.
NY F86601 May 25, 2000 CLA-2-95:RR:NC:SP:222 F86601 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Mary Van der Vieren Wal mart Stores, Inc. 702 Southwest 8th Street Bentonville, AR 72716-8023 RE: The tariff classification of wooden Christmas decorations from China. Dear Ms. Van der Vieren: In your letter dated April 20, 2000, you requested a tariff classification ruling. You have submitted four samples of Christmas decoration that are made chiefly of wood. Vendor stock #W11009, is a country bird house. The front of the bird house is decorated with a wreath, holly leaves, berries and a big red bow. A sign with the words “Home Sweet Home”, is placed over the wreath. Flowers and birds are also included in the decorations on the front of the bird house. The roof is decorated with snow and snow flakes. This is a tabletop decoration. Vendor stock #W11150 is a moose with Christmas lights. The Christmas lights are attached to wire that extends the length of the antlers. A heart-shaped sign with the words “Let it Glow” is hanging below the face of the moose. The sign is decorated with holly leaves and berries. A metal, triangle shaped hanger is attached to the back of this wall decoration. Vendor #W11151 is called a cat in wreath. The wreath is decorated with snow flakes, small hearts and a raffia bow. A heart-shaped sign with the words “Deck the Halls” is hanging below the front paws of the cat. The heart-shaped sign is decorated with holly leaves and berries. The back of this wall decoration has a metal, triangle shaped hanger attached. Vendor #W11152 is called the snow family. This wall decoration features a snow family that is made up of a snowman, a snow woman and snow children, with a shovel. Each snow figure has a textile scarf around their neck. The mother and father snow figures are wearing textile hats. A heart-shaped sign with the words “Season’s Friends Gather Here”, is hanging below the snow family. The heart-shaped sign is decorated with holly leaves and berries. The wall decoration has a triangle shaped metal hanger attached to the back. The samples are returned as you requested. The applicable subheading for all of the above mentioned samples 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. 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.