The tariff classification of a Christmas decoration from China.

N286040 May 16, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Elizabeth McGuffin Dollar General 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Christmas decoration from China. Dear Ms. McGuffin: In your letter dated May 8, 2017, you requested a tariff classification ruling. You submitted photographs and a detailed description of the Battery Operated Snowman with Plaid Stocking Cap, SKU # 19345101, which consists of a battery-powered, light-up tabletop decoration depicting a snowman wearing a scarf and stocking cap. The snowman’s body is composed of a wire frame covered by napped man-made textile fabric with a light string inside that when activated makes the body appear to glow. The snowman also features plastic faux snow covered twigs for arms, a man-made textile carrot nose, and holly leaves with holly berries adorning the stocking cap. The applicable subheading for SKU # 19345101 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