9505.10.30

Analysis

HTS 9505.10.30 covers nativity scenes and figures thereof under heading 9505 (festive, carnival or other entertainment articles, including magic tricks and practical…).

Goods from countries without normal trade relations pay the column 2 rate of 80% instead of nothing, so origin decides between free entry and a 80% duty.

Goods classified here enter the United States duty-free at the general (normal trade relations) rate, as do about 60% of the 84 tariff lines in chapter 95. Duty-free at the general rate does not rule out additional duties under Chapter 99, such as Section 301 or Section 232 measures, which depend on the country of origin.

Census statistics map these goods to NAICS 339999 (All Other Miscellaneous Manufacturing), an industry of 3,012 US establishments employing 40,510 people. That is the industry code a US manufacturer of the same product would normally use.

All 5 neighbouring lines carry the same duty-free rate, so a borderline choice between them changes the statistics reported, not the duty paid.

The general rate of Free has not changed in any edition of the schedule since Jan 2023.