The tariff classification of a table decoration from China.

N238771 March 1, 2013 CLA-2-39:OT:RR:NC:N4:433 CATEGORY: Classification TARIFF NO.: 3926.90.3500 Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a table decoration from China. Dear Ms. Liu: In your letter dated February 5, 2013, you requested a tariff classification ruling. As requested, the sample submitted will be returned to you. Item number A072AA13189 is a plastic decorative article meant to resemble a Christmas tree to be placed upon a table. The article is cone shaped, made of plastic, and covered with blue and silver colored sequins and beads. It is four inches wide at the bottom and stands 13½ high. To qualify as a festive article of heading 9505 of the Harmonized Tariff Schedule of the United States (HTSUS), an item must be both decorative and traditionally associated with a particular holiday. We find that the table decoration does not conform to the traditional foliage as described for Christmas festivities – nor do the physical characteristics of this item [specifically the colored sequins and beads] dictate use solely for Christmas festivities. Therefore, this item is not classified in heading 9505, HTSUS. The applicable subheading for the table decoration, will be 3926.90.3500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastic and articles of other materials of headings 3901 to 3914: Other: Beads, bugles and spangles, not strung (except temporarily) and not set; articles thereof, not elsewhere specified or included: Other.” The rate of duty will be 6.5% ad valorem. 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 Neil H. Levy at (646) 733-3036. Sincerely, Thomas J. Russo Director National Commodity Specialist Division