The tariff classification of a Christmas Ornament Topiary, item # A075CA03917, from China

N038291 September 18, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy D. Crago Atico International USA, Inc. 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a Christmas Ornament Topiary, item # A075CA03917, from China Dear Mr. Crago: In your letter dated September 8, 2008, you requested a tariff classification ruling. Item number A075CA03917 is identified in the ruling request as a Christmas Ornament Topiary and on its retail-ready red cardboard packaging as an Ornament Ball Tree. It consists of a decorative article made of 100% polystyrene and covered with red, green and gold shiny metallic ball ornaments of various sizes and gold tinsel. The article measures approximately 16” in height and 8” in width and is permanently affixed to a gold flower pot-shaped base with a flat bottom for standing on a horizontal surface. Although referred to as a “tree” on its packaging, the article features no foliage. Instead, as the packaging indicates, the article is part of a “Holiday Seasons” line of merchandise and will be sold purely as a decorative article for the Christmas holiday season. The applicable subheading for a Christmas Ornament Topiary, item # A075CA03917, 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