NY N340874: The tariff classification of a nutcracker figurine from China.

Native CBP ruling rendition. Applicability is fact-specific; modification/revocation relationships and original publisher date are retained. Publisher sentinel year0001 means unknown date, not a historical legal adoption.

N340874 

June 21, 2024 

CLA-2-95:OT:RR:NC:N4:425

CATEGORY: Classification

TARIFF NO.: 9505.10.2500

Mr. Alexander Kopp
CVS Pharmacy Inc.
One CVS Drive
Woonsocket, RI 02895

RE:    The tariff classification of a nutcracker figurine from China.
Dear Mr. Kopp:In your letter dated June 21, 2024, you requested a tariff classification ruling.

You submitted photographs and a detailed description of an item identified as Christmas Nutcracker, CVS item number 114970, which is described as a non-functional nutcracker decoration depicting a traditional soldier nutcracker standing “at attention,” holding a staff in one hand. The figurine is made of approximately 55% polyresin and 45% stone powder. It has no facial features other than a nose, and comes in two variations, one wearing a black hat, green outfit, and red coat, and the other wearing all red with green sleeves. The nutcracker has no utilitarian function and is for decorative purposes only. The item is approximately 10.8" tall and weighs approximately .45 lbs. The item will be marketed and sold exclusively for the Christmas holiday.

You suggest that this decoration would be correctly classified in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), and we agree.

The applicable subheading for the Christmas Nutcracker, CVS item number 114970, 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 the World Wide Web at https://hts.usitc.gov/current.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.
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 Sandra Carlson at sandra.carlson@cbp.dhs.gov.

Sincerely, 

Steven A. Mack 
Director 
National Commodity Specialist Division