The tariff classification of Christmas decorations from China.

N236195 December 17, 2012 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 So. Andrews Ave. Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas decorations from China. Dear Ms. Liu: In your letter dated December 5, 2012, you requested a tariff classification ruling. You submitted descriptive information and pictures of Styrofoam Christmas Wall Plaques, identified as item number A072BA05212. The plaques, which depict Christmas tree ornaments, are available in three different glitter styles. Styles A and B measure approximately 12.75 x 2 x 14 inches and Style C measures approximately 14 x 2 x 14 inches. The Styrofoam Christmas Wall Plaques are intended to hang on a wall to decorate the home during the Christmas holiday. The applicable subheading for item number A072BA05212 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, Thomas J. Russo Director National Commodity Specialist Division