The classification of a Santa and Snowman Two Piece 3D Wall Art Set from China.

N108926 June 10, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The classification of a Santa and Snowman Two Piece 3D Wall Art Set from China. Dear Ms. Mooney: In your letter dated May 27, 2010, you requested a tariff classification ruling. You submitted samples of a Santa and Snowman 3D Wall Art Set, identified as item number H168523. The set is comprised of two separate pieces, one depicting Santa Claus and the other a snowman. Each piece is constructed of a carved medium-density fiberboard (MDF) figure mounted onto a MDF background. The background, which measures 18 ½” in height x 4 ½” in width x 1” in thickness, features a lithograph of a snow scene, which is then covered in polyresin. The first design, “Santa”, depicts Santa Claus holding a Christmas stocking, which contains a wrapped gift and a candy cane. The second design, “Snowman”, depicts a snowman wearing a striped scarf and top hat standing next to a decorated evergreen tree. Both the Santa and snowman carvings are mounted onto the lithograph covered background. Each piece has a string attached to the back of it allowing the article to be hung on a wall. Both designs in the 3D Wall Art Set serve no functional purpose, but are designed exclusively as decorations for the Christmas holiday. The samples will be returned to you as requested. The applicable subheading for the Santa and Snowman 3D Wall Art Set, identified as item number H168523, will be 9505.10.1500, 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: Christmas ornaments: Other: Of wood." 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