The tariff classification of an Ugly Sweater Kit from China.

N278898 September 12, 2016 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Lukasz Rusnak Walgreen Co. 304 Wilmot Road, MS #3163 Deerfield, IL 60015 RE: The tariff classification of an Ugly Sweater Kit from China. Dear Mr. Rusnak: In your letter dated August 24, 2016, you requested a tariff classification ruling. The submitted sample, identified as the Ugly Sweater Kit, Walgreens Item Code (WIC) 945365, consists of a collection of decorative articles used together to "make" a rudimentary decorated Christmas tree, a snowman with holly, a Christmas tree garland, candy canes and Christmas tree hanging ornaments. Glue is then used to affix the decorations to a sweater. The sweater itself is not included. The “kit” is advertised, marketed and sold for one time use exclusively for Christmas. Your sample will be returned as requested. The applicable subheading for Walgreens Item Code (WIC) 945365 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