The tariff classification of “3 Wooden Cut-Out Christmas Ornaments” from China.

N181124 August 26, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Geri Davidson The Container Store 500 Freeport Parkway Coppell, TX 75019 RE: The tariff classification of “3 Wooden Cut-Out Christmas Ornaments” from China. Dear Ms. Davidson: In your letter dated August 15, 2011, you requested a tariff classification ruling. You submitted a sample of “3 Wooden Cut-Out Christmas Ornaments” identified as item # 10056338, which are three carved wooden ornaments that are painted white and sold individually. The first ornament is carved to resemble a Christmas tree ball ornament, and measures approximately 2-1/2” in length x ¼” in thickness. It has a simulated “crown” on top with an attached silver textile hanging loop. The second ornament is carved to resemble a Christmas tree ball ornament, but instead of being rounded at the bottom it curves inward to a point. It measures approximately 3-1/4” in length x ¼” in thickness, and has a simulated “crown” on top with an attached silver textile hanging loop. The third ornament is carved in an oblong shape with simulated finials on top and bottom. It measures approximately 5-1/8” in length x ¼” in thickness, and has a replicated “crown” on top with an attached silver textile hanging loop. Although you state that you do not have advertising depicting the use of the subject merchandise because your campaign has not begun yet, you have supplied a photograph depicting “like” ornaments hanging from the branches of an evergreen/fir tree, implying that the use of the subject merchandise is as Christmas tree hanging ornaments. Your samples are being returned as requested. The applicable subheading for the “3 Wooden Cut-Out Christmas Ornaments” 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 the World Wide Web at http://www.usitc.gov/tata/hts/. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of CBP and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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