The tariff classification of a Christmas decoration from China.

N286348 May 25, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of a Christmas decoration from China. Dear Mr. Stinson: In your letter dated May 12, 2017, you requested a tariff classification ruling. The sample you submitted, identified as item number 9028384, Winter Wall Hanging, is a flat, hanging plaque composed of medium density fiberboard (MDF) depicting a pair of mittens decorated with large, prominent holly leaves and holly berries. It is attached by wire to another plaque above it with the phrase “Welcome Friends.” The decoration measures approximately 12” in length x 11” in width x 3/8” in thickness, and features a wire hanging loop on top. Although referred to as a Winter Wall Hanging, the holly-laden decoration will be marketed and sold only for the Christmas holiday. The applicable subheading for item number 9028384 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