The tariff classification of a centerpiece from China

N344233 December 5, 2024 CLA-2-44:OT:RR:NC:4:434 CATEGORY: Classification TARIFF NO.: 4420.19.0000 Lesa Hubbard JC Penney 6501 Legacy Drive Plano, TX  75024 RE:      The tariff classification of a centerpiece from China      Dear Ms. Hubbard: In your letter, dated November 22, 2024, you requested a tariff classification ruling.  Photos and a description of the item were submitted for our review in lieu of samples. Item# 373990, is a decorative centerpiece.  The piece consists of a spray of artificial evergreens mounted to a wooden base, onto which are attached several blue plastic ball floral picks and three wooden snowflakes.  A sign, die cut from plywood, spells out “Let it Snow” in cursive script and is mounted standing vertically in the middle of the centerpiece, forming the main focal interest. The wooden elements (plywood and MDF) predominate by weight over the other elements, per your submission, and impart the essential character of this composite good, General Rule of Interpretation 3(b) noted. Although you suggest that this item would be correctly classified in 9505.10.2500, as a festive article for Christmas, we disagree.  The wooden snowflakes and the prominent depiction of the phrase “Let it snow,” are not recognized festive motifs that are closely associated with any holiday or festive occasion.  The round plastic decorations do not resemble the ball ornaments typically hung on Christmas trees, which feature a crown and a hook at the top.  See Headquarters ruling HQ 955239 (2/28/94).  These decorations do not limit the use of this item to any particular holiday.  It would not be aberrant to display this item throughout the winter season. The applicable subheading for the centerpiece, Item# 373990, will be 4420.19.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Statuettes and other ornaments (of wood):  Other.  The rate of duty will be 3.2 percent ad valorem. 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.  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 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 Charlene Miller at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division