The tariff classification of a metal reindeer and two snow globes from China

N064058 June 17, 2009 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000; 7013.99.5000; 9505.10.2500 Ms. Tammie Oliver Kohl’s Department Stores N56 W17000 Ridgewood Drive Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a metal reindeer and two snow globes from China Dear Ms. Oliver: In your letter dated May 29, 2009, you requested a tariff classification ruling. The samples you submitted will be returned to you. The first item is described as a Reindeer Plant Stand, item number XN113652KL. It is a decorative reindeer made of ¾-inch wide strips of curled steel that are painted red. It measures approximately 15 inches wide by 5-1/2 inches deep by 24 inches high and includes a circular opening that can accommodate a flower pot (not included). The next two items are snow globes consisting of a silver colored base and interior figurine made of plastic resin and a water-filled glass globe with white snow flakes. They measure approximately 3-1/4 inch high by 2-1/2 inch in diameter. Item number 416NK56D-A features a reindeer figurine; item number 416NK56D-C features a Christmas tree with a star on top. You indicate in your letter that the merchandise under consideration will be marketed and sold at retail in the seasonal Christmas décor department during the Christmas selling season. Although marketed for the Christmas holiday, items number XN113652KL and 416NK56D-A feature reindeers, which are not festive articles limited to the Christmas season. Additionally, the reindeer plant stand serves the function of holding a plant and is, consequently, precluded from classification as a festive article by application of Note 1(v) to Chapter 95, Harmonized Tariff Schedule of the United States (HTSUS). The applicable subheading for the reindeer plant holder will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The applicable subheading for the reindeer snow globe (item number 416NK56D-A) will be 7013.99.5000, HTSUS, which provides for glassware of a kind used for table, kitchen, toilet, office, indoor decoration or similar purposes… other glassware: other: other: other: valued over thirty cents not over three dollars each. The rate of duty will be 30 percent ad valorem.   The applicable subheading for the Christmas tree snow globe (item number 416NK56D-C) will be 9505.10.2500, HTSUS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division