The tariff classification of a Christmas Wall Decoration from China.

N122362 September 14, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Christmas Wall Decoration from China. Dear Mr. Crago-Edwards: In your letter dated September 7, 2010, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Christmas Wall Decoration identified as item number A072BA03559. The article is a lightweight iron Christmas stocking that will be imported in four designs. The “Regular Stocking”, which will be imported in two multi-colored styles, resembles a traditional stocking with a cuff on top, rounded toes, and has an attached hanging loop. It measures approximately 13.5” in height and 5.5” in width. The “Elf Stocking” will also be imported in two multi-colored styles, but has curled toes and a pointed cuff, along with a hanging loop. It measures approximately 13.5” in height and 7” in width. Both the “Regular Stocking” and the “Elf Stocking” are marketed specifically as decorations for the Christmas holiday, and will be removed from store shelves the day after Christmas. CBP has classified Christmas stockings in Chapter 95 since the United States adopted the HTSUS based on the guidance provided in the Explanatory Notes to Chapter 95 that included Christmas stockings among the exemplars of "articles traditionally used at Christmas festivities." The applicable subheading for the Christmas Wall Decoration (“Regular Stocking” and “Elf Stocking”) identified as item number A072BA03559 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