CATEGORY: Classification s215

CATEGORY: Classification s215

<p> HQ 087894</p><p>December 4, 1990</p><p>CLA-2 CO:R:C:G 087894 DFC</p><p>CATEGORY: Classification</p><p>TARIFF NO: 9505.10.3000</p><p>Joel K. Simon Esq. Serko & Simon Counsellors at Law One World Trade Center New York, N.Y. 10048</p><p>RE: Set, Nativity; Manger</p><p>Dear Mr. Simon:</p><p>In a letter dated September 10, 1990, you inquired as to the tariff classification under the Harmonized Tariff Schedule of the United States Annotated (HTSUSA), of a nativity set and a manger which will be produced in Taiwan.</p><p>FACTS:</p><p>The nativity set, designated as O'Holy Night, style no. 5029, consists of 9 porcelain figures measuring from 1 inch to 3-1/4 inches that are childlike representations of traditional nativity figures. One figure is the infant Jesus. Five of the figures include Mary and Joseph and the Three Wise Men. The remaining figures are a cow, a lamb and a donkey. The figures of Mary and two of the Wise Men were received broken. The sample wooden manger measures 8-1/2 inches high, 12 inches wide and 4-1/2 inches deep.</p><p>ISSUE:</p><p>Are the nativity set and manger considered articles for Christmas festivities for tariff purposes?</p><p>LAW AND ANALYSIS:</p><p>In applying the HTSUSA, the Customs Service must follow the terms of the statute. Classification of goods under the -2-</p><p>HTSUSA is governed by the General Rules of Interpretation (GRI's). GRI 1 provides that "classification shall be determined according to the terms of the headings and any relative section or chapter notes, and, provided such headings or notes do not otherwise require, according to [the remaining GRI's taken in order]." In other words, classification is governed first by the terms of the headings of the tariff and any relative section or chapter notes.</p><p>Heading 9505, HTSUSA, provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles, parts and accessories thereof. The Explanatory Notes (EN), are the official interpretation of the Harmonized System at the international level. EN (A) (2) to Chapter 95 states that "[t]his heading [9505] covers: . . . Articles traditionally used at Christmas festivities, e.g. . . nativity scenes, . . ."</p><p>The sample nativity set contains only figures which have conventionally been depicted as part of the nativity scene. Consequently, it is our opinion that the nativity set and the manger are clearly within the ambit of Heading 9505, HTSUSA, covering festive articles.</p><p>HOLDING:</p><p>The nativity set and manger are classifiable under subheading 9505.10.3000, HTSUSA, as articles for Christmas festivities and parts and accessories thereof, nativity scenes and figures thereof, with duty at the rate of 5.3 percent ad valorem.</p><p>Your samples and picture are returned.</p><p>Sincerely,</p><p>John Durant, Director Commercial Rulings Division 6cc AD NY Seaport 1cc Ted Rauch NY Seaport 1cc Legal Reference cahill library/peh 087894 </p>

View Full Text

Details

  • File Type
    pdf
  • Upload Time
    -
  • Content Languages
    English
  • Upload User
    Anonymous/Not logged-in
  • File Pages
    4 Page
  • File Size
    -

Download

Channel Download Status
Express Download Enable

Copyright

We respect the copyrights and intellectual property rights of all users. All uploaded documents are either original works of the uploader or authorized works of the rightful owners.

  • Not to be reproduced or distributed without explicit permission.
  • Not used for commercial purposes outside of approved use cases.
  • Not used to infringe on the rights of the original creators.
  • If you believe any content infringes your copyright, please contact us immediately.

Support

For help with questions, suggestions, or problems, please contact us