The tariff classification of two nutcracker figurines from China.

N335236 September 15, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lesa Hubbard JCPenney 6501 Legacy Dr. Plano, TX 75024 RE:   The tariff classification of two nutcracker figurines from China. Dear Ms. Hubbard:In your letter dated September 11, 2023, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of two items identified as nutcracker statues, item numbers 357475 and 357492, which consist of two polyresin decorative figures depicting traditional solider nutcrackers. The non-working nutcracker decorations depict the soldiers standing “at attention.” The nutcrackers have no utilitarian function and are for decorative purposes only. Item number 357475 measures 14" tall by 3.3" wide by 3.3" deep and item number 357492 measures 36" tall by 6.5" wide by 7" deep. Both sizes come in either gold or silver color. The items will be marketed and sold exclusively to decorate the home for the Christmas holiday. You suggest that these decorations would be correctly classified in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), and we agree. The applicable subheading for the nutcracker decorations, item numbers 357475 and 357492, will be 9505.10.2500, 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.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. If 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 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 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