The tariff classification of teardrop swags from China.

N297379 June 5, 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 teardrop swags from China. Dear Ms. Aldinger: In your letter dated May 18, 2018, you requested a tariff classification ruling. You submitted a sample of an assortment of two teardrop swags, identified as “Teardrop Swag Decors,” Rite Aid item # 9043592. Each article is a retail-ready swag in the shape of a teardrop that measures approximately 30” in length x 12” at its widest width, and is constructed primarily of artificial plastic green pine needle leaves. The first style has attached artificial poinsettia, a gold hanging ball ornament with crown, a gold-dusted pinecone, and clusters of red berries. The second style has attached two gold ball ornaments with crowns, three red ball ornaments, two green ball ornaments, two gold-dusted pinecones, two gold leaves, and three teardrop-shaped miniature gold mesh “ropes.” Both swags have loops on top for hanging, and are advertised, marketed and sold only as Christmas decorations. The applicable subheading for Rite Aid item # 9043592 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