The tariff classification of a "Tree Skirt Shell Edge" (Item # 959629) from China

N013430 June 28, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a “Tree Skirt Shell Edge” (Item # 959629) from China Dear Ms. Aldinger: In your letter dated June 11, 2007, you requested a tariff classification ruling. The “Tree Skirt Shell Edge” (Item # 959629) measures approximately 48” in diameter and has a circular hole in the middle for a Christmas tree trunk to be inserted through, forming a decorative “skirt” at the bottom of the tree. The “Tree Skirt Shell Edge” is non-woven with contrasting shell stitch edge treatment and is imported in three assorted styles of red with green stitch, white with red stitch, and burgundy with white stitch. The “Tree Skirt Shell Edge” is 100% made of polyester. The “Tree Skirt Shell Edge” (Item # 959629) will be used as a “skirt” around the trunk of a Christmas tree to decorate the base of the tree as well as the home during the Christmas holiday. The applicable subheading for the “Tree Skirt Shell Edge” (Item # 959629) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division