The tariff classification of an Easter Egg Tree from China.

N289182 August 18, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Ms. Elizabeth McGuffin Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of an Easter Egg Tree from China. Dear Ms. McGuffin: In your letter dated August 15, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description for SKU # 19845401, Easter Egg Tree. The table top decoration measures approximately 11-3/4” in height x 2-3/4” in diameter at its base, and simulates a “tree” bearing colored, decorated Easter eggs. The item is composed of a paper wrapped wire stem adorned with 20 glued multi-colored Styrofoam eggs, plastic beads, and man-made textile leaves. The stem is secured inside a foam-covered cement base wrapped in woven man-made textile fabric. This item will be marketed and sold exclusively for Easter, with a hangtag marked with the words, “Easter Décor” and “Happy Easter.” The applicable subheading for SKU # 19845401 will be 9505.90.6000, 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: 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