The tariff classification of two Christmas decorations from China.

N317092 January 28, 2021 CLA-2-49:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Krisanne Fischer QVC Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of two Christmas decorations from China. Dear Ms. Fischer: In your letter dated January 22, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of two styles of battery powered, illuminated decorations depicting wrapped and decorated gifts. You state in your request that both items will be marketed and sold only as decorations for the Christmas holiday. The first item is identified as Ref # RL35435M, Oversized Present Luminary. The metal decoration depicts a rectangular shaped wrapped and decorated gift box. The non-functional box is illuminated by small LED bulbs, which when powered on, produce a warm glow enhancing the decoration. The item measures approximately 12.8” X 12.2”X 18.5.” You also submitted a sample of a second item, identified as Ref # RL65726R, Set of 2 Presents. The polyresin decoration depicts a pair of circular shaped wrapped and decorated gift boxes. The non-functional boxes are illuminated by small LED bulbs which when powered on, produce a warm glow enhancing the decorations. The items measure approximately 16.3” X 9”X 12.3.” The applicable subheading for Ref # RL35435M and Ref # RL65726R will be 9505.10.2500, 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 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 this ruling, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division