The tariff classification of table top decorations from China.

N296220 May 11, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0090 Ms. Marta Portillo HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of table top decorations from China. Dear Ms. Portillo: In your letter dated April 4, 2018, on behalf of The Gerson Company, you requested a tariff classification ruling. You submitted samples, identified as item 2358840, 9” B/O Lighted Snowman with Timer, which consists of two styles of battery-powered, LED illuminated, plastic snowman-shaped decorations. Each measure approximately 9” in height x 6-1/2” across their outstretched arms x 3-1/4” in diameter at their base. Each features a slide-switch underneath its base that when slid to the on position, illuminates the snowman, but not the surrounding area. A timer allows the decorations to be illuminated for specific lengths of time. The first style depicts a snowman wearing a Santa hat and a scarf. The second style depicts a snowman wearing a top hat and a scarf. The articles serve as decorations even when powered off. The applicable subheading for item 2358840, 9” B/O Lighted Snowman with Timer (Snowman with Santa Hat) 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. The applicable subheading for item 2358840, 9” B/O Lighted Snowman with Timer (Snowman with Top Hat) will be 3926.40.0090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…: statuettes and other ornamental articles…other.” The rate of duty will be 5.3 percent ad valorem. 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 the 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