The tariff classification of a “Polyresin Birch Look Owl” from China.

N278179 August 17, 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 Centre 21-33, Tai Lin Pai Road Kwai Chun, N.T. Hong Kong, China RE: The tariff classification of a “Polyresin Birch Look Owl” from China. Dear Ms. Tsoi: In your letter dated August 4, 2016, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling. The submitted sample, identified as item number X346-FXFG067 and alternatively as SKU 810310692, the Polyresin Birch Look Owl, is a standing owl composed of polyresin and stone powder that mimics white birch. The owl measures approximately 9” in height and is adorned with a permanently affixed necklace of holly leaves and holly berries. The article is advertised, marketed and sold exclusively as a decoration for Christmas. The applicable subheading for item number X346-FXFG067/SKU 810310692 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 wayne.kessler.cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division