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Festive Articles - Updated Guidance
August 28, 2009

Importers of holiday-themed articles should act quickly to preserve their right to duty-free treatment for their imported goods in light of revised guidance issued this week by U.S. Customs and Border Protection.

Prior to February 3, 2007, these goods were classifiable under heading 9505 of the Harmonized Tariff Schedule of the U.S., a duty-free provision for festive articles. For entries on or after this date, however, utilitarian articles with a holiday theme (including apparel, textile goods, etc.) may not be classified under this heading.

In guidelines issued in December 2008 and updated Aug. 18, 2009, CBP stated that it will classify holiday-themed utilitarian articles entered on or after Feb. 3, 2007, according to their constituent material and not according to their characterization as festive articles. A provision may be created in Chapter 98, HTSUS, to ensure that these articles are afforded duty-free treatment provided that they are (a) closely associated with a festive occasion and (b) used or displayed during that festive occasion such that use or display at any other time would be abnormal.

In light of this guidance, importers of holiday-themed articles should take the necessary action(s) to preserve their right to duty-free treatment for their goods. Alba Wheels Up International is prepared to assist you.

If you have any such imports, contact c.spoto@albawheelsup.com for more information.