The tariff classification of textile wall decorations from China.

N276471 July 1, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6307.90.9889 Ms. Elizabeth Kessens Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of textile wall decorations from China. Dear Ms. Kessens: In your letter dated June 9, 2016, you requested a tariff classification ruling. You submitted descriptive material and a photograph of two styles of textile wall decorations identified as the Overstuffed Plush Santa Head Decoration, SKU number 17507201. Both styles are composed of man-made textile fabric, and measure approximately 26” in length. The first style, Traditional Santa, consists of a three-dimensional head with a full visage, including a long white beard and red nose, and a red hat with white faux fur brim and a white faux fur pom-pom. The second style, Woodland Santa, consists of a three-dimensional head with a full visage, including a tan beard, and a green hat with plaid trim and a tan pom-pom. Although you identify this style as a “Woodland Santa,” the style is not recognizable as Santa Claus. The applicable subheading for the Traditional Santa 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. The applicable subheading for the Woodland Santa will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other made up textile articles: Other.” The rate of duty will be 7% ad valorem. 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