The tariff classification of a Christmas decoration from China.

N318601 April 1, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Elizabeth McGuffin Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Christmas decoration from China. Dear Ms. McGuffin: In your letter dated March 30, 2021, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as Stylized Christmas Tree, SKU # 29003001, which consists of a ceramic tabletop decoration depicting a decorated Christmas tree. The item measures approximately 3.7 x 3.7 x 8 inches and features a star tree topper. The decoration is advertised and marketed exclusively as a decoration for Christmas. The applicable subheading for Stylized Christmas Tree, SKU # 29003001, 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 Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division