The tariff classification of table decorations from China.

N114482 July 14, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Kathleen Root Barthco Trade Services, division of OHL The Navy Yard 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of table decorations from China. Dear Ms. Root: In your letter dated June 09, 2010, on behalf of Big Lots Stores Inc., you requested a tariff classification ruling. You have submitted a sample and a photo of two table decorations, identified as Christmas Glitter Script Sled Table Decorations, item number H0290150. These articles depict the phrases, “HOHOHO” and “FALALA”, which are constructed of medium-density fiberboard (MDF), attached to a decorative metal sled. Each article is entirely covered in glitter and measures approximately 8 inches in height by 20 inches in width by 1-1/2 inches in thickness. The articles will be displayed on tables or mantles as decoration for the Christmas holiday. The sample will be returned to you as requested. The applicable subheading for the Christmas Glitter Script Sled Table Decorations 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