The tariff classification of a Christmas decoration from China.

N330272 January 20, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Building, Zhongshanyi Rd. Guangzhou, 510000 China RE:      The tariff classification of a Christmas decoration from China.     Dear Ms. Chen: In your letter dated January 13, 2023, you requested a tariff classification ruling. You submitted a photograph and detailed description of an item identified as “PSFL23 HOHOHO TBL DECO,” SKU # BCSJ2022511, which consists of a tabletop decoration composed of medium density fiberboard (MDF) in the form of three-dimensional cut-out letters spelling out Santa’s famous expression, “Ho Ho Ho.” Each letter “H” features a different color, and the “O” letters are shaped to depict multi-colored Christmas ball ornaments. The letters stand in a rectangular base. The item measures 11" (L) x 1.5" (W) x 2.75" (H). This item is marketed and sold exclusively as a decoration for Christmas. The applicable subheading for the “PSFL23 HOHOHO TBL DECO,” SKU # BCSJ2022511, will be 9505.10.1500, HTSUS, which provides for "Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 the ruling, contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division