The tariff classification of twig bows from China.

N297380 June 18, 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 twig bows 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 twig bows, identified as “Twig Bow Wall Decors,” Rite Aid item # 9043594. Each bow measures approximately 20” in length x 18” at its widest width, with a backing of metal covered in natural vine. Attached to the front of each bow are artificial green plastic pine needles, clusters of red berries and ribbon. The first style also has an attached artificial poinsettia in its center. The second style also has an attached pinecone and assorted plastic green foliage. Both bows have metal loops on top for hanging, and are advertised, marketed and sold only as Christmas decorations. The applicable subheading for Rite Aid item # 9043594 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