In New York Ruling (NY) N325599, dated April 27, 2022, CBP classified an inflatable Olaf snowman with a sprig of holly leaves and red berries on its scarf in heading 6307, HTSUS, specifically in subheading 6307.90.98, HTSUS, which provides for “Other made up articles, including dress patterns: Other: Other: Other.” CBP has reviewed NY N325599 and has determined the ruling letter to be in error. It is now CBP’s position that an inflatable Olaf snowman with a sprig of holly leaves and red berries on its scarf is properly classified, in heading 9505, HTSUS, specifically in subheading 9505.10.25, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas Ornaments: Other.
Read more in CUSTOMS BULLETIN AND DECISIONS, VOL. 58, NO. 20, MAY 22, 2024
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