The tariff classification of Christmas Pals Wreaths from China.

N059586 May 8, 2009 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of Christmas Pals Wreaths from China. Dear Ms. Elvi: In your letter dated April 29, 2009 you requested a tariff classification ruling. You have submitted a sample and a photo of two wall decorations made of wood, polyester, and cotton. They are identified as Christmas Pals Wreaths, item number 9005995. Although referred to as wreaths, the items are actually rectangular shaped decorations designed to be hung on the wall during the Christmas season. The first wall hanging is a rectangle constructed out of thin grapevine branches, framing three, three-dimensional figure heads. Two snowmen, wearing hats and scarves, flank Santa Claus, who is wearing the traditional red and white hat and has a long white beard. Artificial foliage, in the form of pine branches, berries, and a pine cone decorate each of the four corners of the rectangular frame. Hanging from the branch beneath the Santa Claus and snowmen heads, and attached by two ribbons is an oval shaped sign that reads “Merry Christmas”. The second wall hanging is also a rectangle constructed out of thin grapevine branches, and features three, three-dimensional snowmen heads. The snowmen are wearing different hats and scarves, with the middle snowman wearing a black top hat with a red hatband. Artificial pine branches are attached to each of the four corners of the rectangle. Hanging from the branch beneath the snowmen heads, and attached by two ribbons is an oval shaped sign that reads “Happy Holidays”. The samples will be returned to you as requested. The applicable subheading for the Christmas Pals Wreaths will be 9505.10.2500, 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: 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 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