Customs isn’t so “festive” at Christmas . . .

If you import Christmas- related items, you are probably heartened when you first see US Harmonized Tariff Heading 9505 which covers, in part: “Festive, carnival or other entertainment articles . . .; parts and accessories thereof;” and specifically, Subheading 9505.10, “Articles for Christmas festivities and parts and accessories thereof:”.  These are duty-free classifications when the…