The tariff classification of table decorations from China.

N121857 September 9, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of table decorations from China. Dear Mr. Crago-Edwards: In your letter dated September 3, 2010, you requested a tariff classification ruling. You submitted photographs and descriptive information regarding a wooden decoration, identified as a Christmas Tree Table Decoration. These articles are constructed of wood that has been carved into a silhouette of a Christmas tree with a stand. Each article is painted with a stylized depiction of a decorated tree, including a star tree-topper. The Christmas Tree Table Decoration is available in two colors, white, identified as item number A072AA08484, and blue, identified as item number, A072AA08485. Each article measures 12 inches in height by 7.5 inches in length by 3.75 inches in thickness. The articles will be displayed on tables or mantles as decoration for the Christmas holiday. The applicable subheading for the Christmas Tree Table Decoration 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