The tariff classification of Christmas card holders from China

N121859 September 16, 2010 CLA-2-63:RR:E:NC:N3:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889, 9817.95.05 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas card holders from China Dear Mr. Crago-Edwards: In your letter dated Sept. 3, 2010, you requested a tariff classification ruling. You submitted a picture of three Christmas card holders, each having the item number A072AA08662. They are made of polyester fabric and stuffing, with sand in the base to provide balance. Iron wire is twisted across the top of each to hold greeting cards. One card holder is in the form of a 12” Santa Claus. The other two are a 10” snowman and a 10” angel, both of which are decorated with holly leaves and holly berries; such decorations qualify these as symbols of the Christmas holiday. Utilitarian articles are excluded from classification as Festive articles in heading 9505, Harmonized Tariff Schedule of the United States (HTSUS). Note 1(v) to Chapter Note 95, HTSUS, noted. However, although the card holders are excluded from heading 9505, since they are utilitarian articles in the form of three-dimensional representations of a symbol or motif clearly associated with a specific holiday (Christmas) in the United States and classifiable under tariff subheading 6307.90, they are eligible for duty-free treatment in subheading 9817.95.05, HTSUS. The applicable subheading for the Christmas card holders imported under Item A072AA08662 will be 6307.90.9889, HTSUS, which provides for other made up textile articles, other. The general rate of duty will be 7% ad valorem. The applicable secondary subheading will be 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings… 6307.90…the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” 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 the 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division