The tariff classification of an animated Christmas decoration from China.

N331591 March 22, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Esther Chen Kohls Inc. N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE:    The tariff classification of an animated Christmas decoration from China. Dear Ms. Chen:In your letter dated March 17, 2023, you requested a tariff classification ruling. You submitted a sample, illustrations, a short mp4 video, retail packaging and a detailed description of an item identified as the Retro Theater, style # 34STXVH000, which is part of the St. Nicholas Square Christmas Village Collection. The animated tabletop decoration is primarily made of polyresin and depicts a retro Art Deco style movie theater, with a marquee bearing the words “Now Showing” and the name of the theater, “Crown,” shown vertically on top of the marquee. Patrons are shown entering and exiting the theater. The ground in front of the theater is shown covered in “snow” and features a prominently displayed Christmas tree decorated with ball ornaments and a planter full of poinsettias. The item measure approximately 10.35” high by 12.79” wide by 8.46” deep. The item is powered by a plug-in adapter controlled by a power switch. When activated, the colorful lighting illuminates the structure, while the miniature patrons rotate in and out of the theater past the box office while Christmas music is playing. This item is part of the Saint Nicholas Square Christmas Village Collection which is an assortment of homes, shops, and accessories marketed and sold exclusively as decorations for the home to provide a festive atmosphere. The applicable subheading for the Retro Theater, style # 34STXVH000, 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 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