The tariff classification of two styles of wood decorations from China.

N285261 April 24, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of two styles of wood decorations from China. Dear Ms. McGuffin: In your letter dated April 12, 2017, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two styles of the Tree-Shaped Word Decoration, SKU # 19528201, designed to simulate decorated Christmas trees. The triangular shaped decorations measure approximately 12” in height x 9-1/2” at their widest width and feature an easel back for support. The decorations are composed of medium density fiberboard (MDF), and feature printed words on the front of blocks that are stacked in increasing size from top to bottom (tiers), simulating the shape of a fir tree. A small block at the bottom simulates a trunk. The “Snowflake Top Style” features a snowflake “star” on top of the “tree” and the following words in descending order: NOEL, FAITH, PEACE, CHRISTMAS and BELIEVE. The “Star Top Style” has a similar abstract “tree” shape, with a five-pointed gold star on top and the words HOPE, FAITH, PEACE, REJOICE and BELIEVE. It is also decorated with imprinted branches and holly leaves to enhance the “tree” appearance. The Tree-Shaped Word Decoration will be marketed and sold only for the Christmas holiday. The applicable subheading for SKU # 19528201 will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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