The tariff classification of a Gingerbread House and Accessories from China.

N111315 June 24, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brenda Stoholski Byer’s Choice Ltd. P.O. Box 158 4355 County Line Road Chalfont, PA 18914 RE: The tariff classification of a Gingerbread House and Accessories from China. Dear Ms. Stoholski: In your letter dated June 16, 2010, you requested a tariff classification ruling. You submitted a sample of a Gingerbread House and Accessories, identified as item ZBJ0110. This five piece set consists of a house, boy and girl figures, and two trees all constructed of resin, and made to resemble gingerbread. The gingerbread house measures approximately 15” in height, 13” in width, and 9” in depth. It is styled in a traditional way, and the roof is adorned with glittery, “snowy” icing and gumdrops. The doors and windows are decorated with peppermint candies and cookies, and two gummy bears act as sentries on either side of the front door. The two trees measure approximately 7” in height and are constructed of stacked star shaped gingerbread cookies, sitting atop a chocolate sandwich cookie base. Each cookie is iced and has green sparkles, and is topped by a yellow star-shaped gumdrop. The boy and girl figures resemble traditional gingerbread cookies and both are attached to a chocolate sandwich cookie base. They measure approximately 6” in height. The boy wears a peppermint candy bow tie with gumdrop shoes, buttons, and top hat. The girl has a peppermint candy bow on her apron and gumdrop shoes and buttons. She has chocolate icing pigtails and bangs, decorated with small peppermint candies. Both figures have tiny pink hearts at the corner of their mouths. These articles serve no functional purpose, but are designed exclusively as decorations for the Christmas holiday. The applicable subheading for the Gingerbread House and Accessories 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