The tariff classification of a table top decoration from China.

N295488 April 18, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a table top decoration from China. Dear Ms. Portillo: In your letter dated March 14, 2018, on behalf of the Gerson Company, you requested a tariff classification ruling. You submitted a sample identified as a 15” H B/O Lighted Musical Acrylic Tree w/Timer, which consists of a battery powered, illuminated, table top decoration resembling a clear acrylic evergreen tree. It is decorated with a star tree topper and garland. The tree measures approximately 15” in height and is set on a circular base. When powered on, the tree is illuminated and Christmas music plays. A timer allows the item to be powered on for a specific amount of time. The item will be marketed and sold exclusively for Christmas. The applicable subheading for the 15” H B/O Lighted Musical Acrylic Tree w/Timer 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