The tariff classification of a decorative metal sleigh from China

N335234 September 22, 2023 CLA-2-83:OT:RR:NC:N5:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Lesa Hubbard JCPenney 6501 Legacy Dr.Plano, TX 75024 RE:  The tariff classification of a decorative metal sleigh from China Dear Ms. Hubbard: In your letter dated September 11, 2023, you requested a tariff classification ruling. The merchandise under consideration is described as item 356998-C, a decorative metal sleigh. It measures 9.5 inches tall, 16 inches long, and 5.75 inches wide. It has a metal body in the shape of an open sleigh and metal runners. The body of the sleigh is painted white and has snowflakes and the words “Merry Christmas” painted in red on both sides. You state this item will only be sold during the Christmas season and is intended to be used as Christmas decoration around the home. This office disagrees with your proposal that this merchandise should be classified in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), as articles for Christmas festivities and parts and accessories thereof. Although the sleigh is decorated with the phrase "Merry Christmas," because the sleigh is designed to contain or support other decorative objects, it cannot be classified as a festive article on its own.  The applicable subheading for as item 356998-C, a decorative metal sleigh, will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 at https://hts.usitc.gov/current. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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 Jennifer Jameson at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division