The tariff classification of a wreath from China.

N276148 June 21, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Tina Tsoi Creative Design Ltd. Unit 1-10, 2/F., Vanta Industrial Center 21-33, Tai Lin Pai Road, Kwai Chung, N.T. Hong Kong, China RE: The tariff classification of a wreath from China. Dear Ms. Tsoi: In your letter dated May 27, 2016, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. You submitted descriptive documents and a photograph of item number ASM-GXTK208, also referred to in your ruling request as SKU number 810310715, Wreath With Silver Poinsettia. The wreath is composed of a fabric covered Styrofoam ring and features four permanently attached plastic poinsettias. The wreath measures approximately 16” in diameter and includes a ribbon loop on the back for hanging. The wreath will be marketed and sold only as a decoration for Christmas. The applicable subheading for the Wreath With Silver Poinsettia 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division