The tariff classification of a Christmas Nativity Scene from China.

N057065 April 9, 2009 CLA-2-95:OT:RR:NC:4:425 CATEGORY: Classification TARIFF NO.: 9505.10.3000 Ms. Kathleen Root Barthco Trade Services Barthco, Div of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of a Christmas Nativity Scene from China. Dear Ms. Root: In your letter dated April 2, 2009, on behalf of big Lots Stores Inc., you requested a tariff classification ruling. You submitted a sample of a Christmas Nativity Scene identified as item #62318225, which is a nativity scene made of wood that is intended for use as a Christmas table decoration. The decoration measures approximately 8-1/2” in height x 17” in length x 1-1/2” in thickness at its flattened base, and depicts representations of Mary, Joseph, the baby Jesus, the Three Wise Men bearing gifts and barnyard animals inside a manger-like structure. An angel and a large star are attached to the roof of this structure. The entire nativity scene is covered in gold glitter. Although accompanying documents included with the ruling request suggest classification under tariff subheading 9505.90.6000, HTSUS, nativity scenes are specifically provided for under tariff subheading 9505.10.3000, HTSUS. Your sample is being returned as requested. The applicable subheading for the Christmas Nativity Scene identified as item #62318225 will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof." 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