The tariff classification of a decorative glass panel from an unknown country.

N248734 December 19, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1000 Ms. Nancy Zimmerman Geo. S. Bush & Co., Inc. P.O. Box 8829 Portland, OR 97208-8829 RE: The tariff classification of a decorative glass panel from an unknown country. Dear Ms. Zimmerman: In your letter dated December 13, 2013, on behalf of your client, Fred Meyer Inc./The Kroger Co., you requested a tariff classification ruling. You submitted a photograph of item number G6X08009, identified as a “Santa Decorative Glass Panel.” The article consists of a glass panel encased within a 5” x 5” square wooden frame. The glass is decorated with painted imagery of Santa Claus, snow dusted evergreen trees and the head of a snowman. Above this painted imagery are the words “Merry Christmas.” Attached to the top of the wooden frame is a fabric ribbon for hanging. Although referred to as a “glass panel”, the article is not a utilitarian glass pane, but a hanging decoration for Christmas. You suggest classification as an “other Christmas article” under tariff subheading 9505.10.5020, HTSUS, but the article is more specifically provided for as a glass article for Christmas festivities under tariff subheading 9505.10.1000, HTSUS. The applicable subheading for item number G6X08009 will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass.” 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/. We are unable to rule on item number G6X08009, “Snowman Decorative Glass Panel”, without a sample. Should you still wish a ruling on this item, please include a sample of the “Snowman Decorative Glass Panel” with your resubmission, along with the material that we have returned to you. 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, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division