The tariff classification of a "Merry Little Christmas Small Finial" and a "Tinsel Town Small Glitter Finial" from China.

N115756 August 2, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Pamela Berry Marisol International 871 Ridgeway Loop, Ste 203 Memphis, TN 38120 RE: The tariff classification of a “Merry Little Christmas Small Finial” and a “Tinsel Town Small Glitter Finial” from China. Dear Ms. Berry: In your letter dated July 12, 2010, on behalf of Midwest CBK of Union City, Tennessee, you requested a tariff classification ruling. The submitted sample, item #056707, “Merry Little Christmas Small Finial”, consists of 34 self-adhesive perforated PVC shapes attached to a “backing sheet” of cardboard that measures approximately 19-11/16” in width x 27-5/8” in length. The shapes are comprised of one red 10” Christmas ball ornament with a gold crown, a gold hanging loop, an attached finial, and decorated with the words “Merry Christmas”; one red and white 6” Christmas ball ornament with a gold crown, a gold hanging loop, and decorated with the word “JOY”; one red and green 6” Christmas ball ornament with a gold crown, a gold hanging loop, and decorated with the word “Celebrate”; one 6” red Christmas ball ornament with a gold crown, a gold hanging loop, and decorated with a dot pattern; one 6” red Christmas ball ornament with a gold crown, a gold hanging loop, and decorated with a starburst pattern; two 10” red Christmas ball ornaments with gold crowns and gold hanging loops and attached finials; eight red strands that measure approximately 20” in length (five of which have bow-like ties at one end); nine green “stars”; five red “stars”; and three bow-like red ties. The submitted sample, item #056684, “Tinsel Town Small Glitter Finial”, also features 34 self-adhesive perforated PVC shapes attached to a “backing sheet” of cardboard that measures approximately 19-11/16” in width x 27-5/8” in length. As with the “Merry Little Christmas Small Finial”, the shapes depicted replicate Christmas ball ornaments with crowns and hanging loops, some of which have attached finials, stars, hanging strands and ties. However, unlike the “Merry Little Christmas Small Finial”, these perforated shapes are colored black, white and silver, with some shapes decorated with silver glitter. To use, a person would carefully peel the desired perforated shape from the cardboard backing sheet and press the shape firmly onto a smooth surface. For example, by affixing the perforated strand shapes to the perforated Christmas ball ornament perforated shapes, a person can create their own hanging Christmas ornament decorative scene on their window. The perforated shapes can then be peeled from the window and pressed back onto the cardboard backing for storage and re-use the following Christmas. Both the “Merry Little Christmas Small Finial” and the “Tinsel Town Small Glitter Finial” are advertised and marketed for the Christmas holiday in the Midwest CBK “Design, Style, Sparkle” Holiday 2010” catalog. Your samples are being returned upon your request. The applicable subheading for item #056707, “Merry Little Christmas Small Finial”, and item # 056684, “Tinsel Town Small Glitter Finial”, 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