The tariff classification of a wreath from China.

N264506 May 15, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Peggy O’Brien Amscan, Inc. 25 Green Pond Rd. Suite 1 Rockaway, NJ 07866 RE: The tariff classification of a wreath from China. Dear Ms. O’Brien: In your letter dated May 4, 2015, you requested a tariff classification ruling. The sample submitted, identified as the Tinsel Christmas Wreath, item number 240610, consists of a circular artificial wreath that measures approximately 17.5” in diameter. The wreath is composed of a plastic frame covered with short lengths of gold PVC plastic cut and shaped to resemble pine needles and decorated with simulated ball ornaments. The wreath will be marketed and sold only during Christmas and removed from sale afterwards. The applicable subheading for item number 240610 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