The tariff classification of a decoration from China.

N297362 May 30, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a decoration from China. Dear Ms. Aldinger: In your letter dated May 18, 2018, you requested a tariff classification ruling. You submitted a sample identified as “Window Pane/Pine Décor,” Rite Aid item # 9043629. The item consists of a wooden decoration in the shape of a window frame with six empty panes. Prominent artificial pine needle leaves and pine cones cover the entire left side and bottom of the frame while concealing three panes and obscuring the remaining three panes. Pine needle leaves also extend above the top of the frame, and out from the left side and bottom right of the frame. The foliage is dusted with faux snow and attached to the frame by thin twigs, invisible from the front. Attached to the top of the window frame is a twine rope for hanging. The “Window Pane/Pine Décor” has no utilitarian capability, and is purely a decoration advertised, marketed and sold only for Christmas. The applicable subheading for Rite Aid item # 9043629 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