The tariff classification of a decorative article from China or Taiwan

N105081 May 17, 2010 CLA-2-83:OT:RR:NC:N1:121 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Tammie Oliver Kohl’s Corporate Offices N56 W 17000 Ridgewood Drive, Bldg. 3 Menomonee Falls, Wisconsin 53051 RE: The tariff classification of a decorative article from China or Taiwan Dear Ms. Oliver: In your letter dated May 4, 2010, you requested a tariff classification ruling. The submitted sample is being returned. The merchandise under consideration is described as a Decorative Pair of Snowshoes, item number YS01581. It is an ornamental article resembling a pair of crisscrossed snow shoes that can be hung for decorative purposes. The frame of each snow shoe is made of iron wire wrapped in brown paper and twine. The snow shoes feature decorative webbing made of twine and are adorned with plastic pine needles, natural pinecones and frosted plastic berries. Wire and twine are used in joining the snow shoes together and a hanger is formed from a length of twine attached to the top of each snow shoe. The product measures 15.5 inches wide by 18.25 inches high overall. Although your letter indicates that the snow shoe ornament will be sold, marketed and displayed in your retail stores for the Christmas holiday, it is not considered a festive article limited to the Christmas season. The applicable subheading for the decorative snow shoe ornament will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 Barbara Kaiser at (646) 733-3024. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division