Wooden nutcracker figure: heading 4420 versus festive articles 9505

A Tarrington House HL-14227 wooden nutcracker figure, 18 cm high, with synthetic hair and beard, a rear mechanism moving the jaw appearance, feet fixed to a wooden base and no hanging loop.

The BTB cites General Rules 1 and 6, the explanatory material for headings 44.20 and 95.05, and an Istanbul Customs Laboratory analysis report dated 10 August 2026.

The nutcracker appearance and association with the Christmas season did not by themselves establish heading 95.05. Its wooden body, tabletop presentation and objective character as a wooden ornamental article led to heading 44.20.

Products designed exclusively around Christmas or New Year symbols, wording, lighting or use may require a different result. Seasonal marketing, general decorative use and objective function must be assessed together.