The tariff classification of Christmas Mini Plastic Ornaments (VPN# 09-0474A) and a Snowflake Photo Holder (VPN# 05-0431B) from China

N015490 August 16, 2007 CLA-2-95:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8306.29.0000 Ms. Geri K Davidson The Container Store 500 Freeport Pkwy Coppell TX 75019 RE: The tariff classification of Christmas Mini Plastic Ornaments (VPN# 09-0474A) and a Snowflake Photo Holder (VPN# 05-0431B) from China Dear Ms. Davidson: In your letter dated August 8, 2007, you requested a tariff classification ruling. The Christmas Mini Plastic Ornaments (VPN# 09-0474A) are red and decorated with green glitter. The Christmas mini plastic ornaments are imported in a package of six and measure approximately 1” in diameter. The ornaments feature hanging loops located on top of the ornament so that they may be hung on the branch of a Christmas tree. The Christmas mini plastic ornaments will be used to decorate the Christmas tree in the home during the Christmas holiday. The Snowflake Photo Holder (VPN# 05-0431B) measures approximately 4” in length. The base is in the shape of a square that measures approximately 1 ½ in. on all sides and is primarily comprised of polyresin. The square base is painted red and is decorated with snowflakes. There is a piece of metal wire in the middle that is pointed upward and curves at the top in a circle like shape to hold a photo. The Snowflake Photo Holder is considered a functional article, and utilitarian articles are excluded from classification as festive per Chapter Note 95(v). The applicable subheading for the Christmas Mini Plastic Ornaments (VPN# 09-0474A) 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. The applicable subheading for a Snowflake Photo Holder (VPN# 05-0431B) will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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