The tariff classification of Christmas decorations from China.

N332580 May 8, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th FL New York, NY 10016 RE: The tariff classification of Christmas decorations from China. Dear Ms. Chen: In your letter dated April 30, 2023, you requested a tariff classification ruling. You submitted illustrations and detailed descriptions of two wall hanging Christmas decorations composed primarily of medium density fiberboard (MDF) wood. The first item is identified as Joy Christmas Small Wall Art, item number EN230309007, which consists of a circular depiction of a Christmas ball ornament trimmed with a burlap bow and functional hanging loop. The face of the ornament features the phrase “Joy to the World” and features a resin sand dollar shell as the “o” in the word “Joy.” The circular item measures approximately 6” in diameter and .375” thick. The item is marketed and sold exclusively as a Christmas decoration for the home. The second item is also identified as Joy Christmas Small Wall Art, item number DH6282, which consists of a rectangular plaque featuring prominently the image of a decorated Christmas tree with a gold star on top along with the phrase “Joy to the World.” The plaque measures approximately 6”(W) x 8”(H) x .25”(D) . The hanger is a string of wooden beads on a jute string with two small non-functional bells. The item is marketed and sold exclusively as a Christmas decoration for the home. The applicable subheading for the Joy Christmas Small Wall Art, item number EN230309007 and DH6282, will be 9505.10.1500, Harmonized Tariff Schedule of the United States (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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division