The classification of a garden stake from China.

N123203 September 17, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The classification of a garden stake from China. Dear Mr. Crago-Edwards: In your letter dated September 14, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a decorative object, identified as a Christmas Garden Stake. This article is constructed of 100% iron that has been painted and modeled into a lighted candle with holly berries and holly leaves over the phrase, “Season’s Greetings”. The Christmas Garden Stake, identified as item number A072BA03573, measures approximately 35.5 inches in height by 11 inches in width. This item serves no functional purpose, and is designed exclusively as a decoration for the Christmas holiday. The applicable subheading for the Christmas Garden Stake 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