The classification of a 26” Snowman/Holiday Shelf Sitter from China.

N214521 May 9, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The classification of a 26” Snowman/Holiday Shelf Sitter from China. Dear Ms. Stinson: In your letter dated April 17, 2012, you requested a tariff classification ruling. The submitted sample, 26” Snowman/Holiday Shelf Sitter, identified as item number 9017606, is a shelf sitter in the form of a snowman that measures approximately 6-1/2” in width x 26” in length. The snowman is approximately 14” in height when seated and is made predominantly of polyester, with a weighted bottom filled with sand that allows the snowman to stay seated on a shelf with his legs dangling over the edge. The snowman is attired in a red ski cap with a white faux fur brim that is decorated with holly leaves and holly berries, a red and green plaid scarf, a green and red top accented with white faux fur at the cuffs and hem, red pants with white faux fur at the cuffs and black boots. The snowman holds a circular red and white swirl candy on a stick in his right arm. You state that the article is not a toy and is sold purely for decorative Christmas use only. Due to the permanently affixed holly leaves and holly berries, we agree with your proposed classification as a Christmas ornament under tariff subheading 9505.10.2500, HTSUS. Your sample is being returned upon your request. The applicable subheading for the 26” Snowman/Holiday Shelf Sitter, identified as item number 9017606, 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, Thomas J. Russo Director National Commodity Specialist Division