The tariff classification of a Christmas Wax Ball (no item #) from China

N042275 November 3, 2008 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Tony To Silver Lining Limited 29 / F Paul Y Centre 51 Hung To Road, Kwun Tong, Hong Kong RE: The tariff classification of a Christmas Wax Ball (no item #) from China Dear Mr. To: In your letter dated October 21, 2008, you requested a tariff classification ruling. The submitted photo depicts a 3” Christmas Wax Ball made of 100% wax with a string and crown attached on top for hanging. The item is decorated with designs of decorated Christmas trees, stars, and snow. The Christmas Wax Ball will be hung in the home as a decoration to help create a festive atmosphere for the Christmas holiday. The applicable subheading for a Christmas Wax Ball (no item #) will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 World Wide Web at http://www.usitc.gov/tata/hts/. 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 Wayne Kessler at (646) 733-3026. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division