The tariff classification of a Christmas decoration from China.

N332586 May 10, 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 Floor New York, NY 10016 RE:    The tariff classification of a Christmas decoration from China. Dear Ms. Chen:In your letter dated May 1, 2023, you requested a tariff classification ruling. You submitted an illustration and a detailed description of an item identified as the Merry Christmas Tabletop Décor, item DH6294, which is described as a free-standing rectangular tabletop decoration, with the printed words “Merry Christmas by the Sea” and an image of  greenery and a resin seashell and jute twine bow above the writing on the front face.  The item is made predominantly of medium density fiberboard (MDF) wood and measures 10" by 8", with a depth of 1".  The item is marketed and sold exclusively as a Christmas decoration for the home. The applicable subheading for the Merry Christmas Tabletop Décor, item number DH6294, 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 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