The tariff classification of a 28” X’mas Teardrop Swag from China.

N257969 October 21, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Ready Norlie UCP 820 S. Walton, Ste 19 Bentonville, AR 72712 RE: The tariff classification of a 28” X’mas Teardrop Swag from China. Dear Ms. Norlie: In your letter dated October 4, 2014, you requested a tariff classification ruling. Although no sample was submitted, the photograph and description of item number SFU15XIWP079, identified as the 28” X-Mas Teardrop Swag, submitted with the ruling request, indicates that the item is a retail-ready swag, in the shape of a teardrop that measures approximately 28 inches in length. The swag is made of green artificial pine needles that have been glued to bound wire “branches” to form the teardrop shape. Accenting the swag are glued pinecones, ball ornaments and 30 small LED mini-bulbs powered by batteries and controlled by a timer attached to the swag. The 28” X-Mas Teardrop Swag is a complete article recognized in the trade as a teardrop swag whose majority of foliage is provided by the artificial pine needles. It is marketed and sold exclusively as a decorative swag for Christmas only. The applicable subheading for item number SFU15XIWP079 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division