The tariff classification of Christmas Wooden Table Decorations from China.

N143155 January 27, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Mr. Troy D. Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of Christmas Wooden Table Decorations from China. Dear Mr. Crago-Edwards: In your letter dated January 7, 2011, you requested a tariff classification ruling. You submitted three samples of Christmas Wooden Table Decorations identified as item number A072AA09173, and three samples of Christmas Wooden Table Decorations identified as item number A072AA09174. The first design of item number A072AA09173, “Peace”, consists of the word “Peace” spelled in carved wooden letters that are permanently affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The letter “P” in the word “Peace” is decorated with painted evergreen trees, some of which have gold star tree toppers. The letter “a” in the word “Peace” resembles an evergreen tree with attached red and blue button “ornaments” and a gold star tree topper. The remaining letters have painted quilted patterns of red or red and green. Affixed to the front of the letters “a” and “c” are sprigs of artificial pine needles, evergreen needles, two miniature pine cones and red berries. The decoration measures approximately 4-1/4” in height x 1-1/2” in thickness x 13-1/2” in length. The second design of item number A072AA09173, “Welcome”, consists of the word “Welcome” spelled in carved wooden letters that are permanently affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The letter “W” in the word “Welcome” is decorated with painted imagery, including an evergreen tree with a gold star tree topper, holly and a wreath. The letter “o” in the word “Welcome” is carved in the shape of a wreath with a painted red bow and attached colored “ornaments.” The letter “m” in the word “Welcome” is decorated with painted imagery, including an evergreen tree with a gold star tree topper, holly and a wreath, and has a simulated Christmas tree ornament attached by wire. The remaining letters have painted quilted patterns of red or red and green. Affixed to the front of the letters “a” and “c” are sprigs of artificial pine needles, evergreen needles, two miniature pine cones and red berries. The decoration measures approximately 4-1/4” in height x 1-1/2” in thickness x 13-1/2” in length. The third and final design of item number A072AA09173, “Faith”, consists of the word “Faith” spelled in carved wooden letters that are permanently affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The letter “F” in the word “Faith” is decorated with painted holly leaves and the letter “a” resembles an evergreen tree with attached purple tree ornaments and a gold star tree topper. The remaining letters have painted quilted patterns of red or red and green. Affixed to the front of the letters “a” and “i” are sprigs of artificial pine needles, evergreen needles, two miniature pine cones and red berries. The decoration measures approximately 4-1/4” in height x 1-1/2” in thickness x 13-1/2” in length. The first design of item number A072AA09174, “Seasons Greetings”, features four carved wooden snowmen and three evergreen trees decorated with gold star tree toppers that are permanently affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The snowmen are attired in scarves and three of them wear hats. The base is decorated with the painted words, “Seasons Greetings”, and painted holly leaves and holly berries. Attached to the base are sprigs of evergreen needles, pine cones and red berries. The decoration measures approximately 11-3/4” in height x 1-1/2” in thickness x 6” in length. The second design of item number A072AA09174, “Merry Christmas”, features two carved wooden Santa Clauses in traditional red attire, two carved wooden Santa Claus-like figures with white beards holding a decorated wreath and a poinsettia, respectively, and an evergreen tree decorated with a gold star tree topper that are affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The base is decorated with the painted words, “Merry Christmas”, and painted holly leaves and holly berries. Attached to the base are sprigs of evergreen needles, pine cones and red berries. The decoration measures approximately 11-3/4” in height x 1-1/2” in thickness x 6” in length. The third and final design of item number A072AA09174, “Happy Holidays”, features four carved angels and an evergreen tree decorated with a gold star tree topper that are permanently affixed to a rectangular wooden base that is flattened at the bottom for resting on a flat surface. The base is decorated with the painted words, “Happy Holidays”, and painted holly leaves and holly berries. Attached to the base are sprigs of evergreen needles, pine cones and red berries. The decoration measures approximately 11-3/4” in height x 1-1/2” in thickness x 6” in length. All of these are purely decorative articles that are sold and used specifically for the Christmas holiday. The applicable subheading for the Christmas Wooden 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