The tariff classification of decorations from China.

N257966 October 22, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8306.29.0000 Ms. Ready Norlie UCP 820 S. Walton, Ste 19 Bentonville, AR 72712 RE: The tariff classification of decorations from China. Dear Ms. Norlie: In your letter dated October 4, 2014, you requested a tariff classification ruling. You have submitted a photograph and description of item number SFU15XOFP406, identified as the 46”H Gift Topiary with 30 LED Lights Floor Piece. The item is a decoration that depicts an agglomerated stone topiary urn piled high with wrapped and decorated gifts. The decoration measures approximately 46” in height and features 30 LED lights on the wrapped gifts. Although incorporating LED lights, when powered down, the item still serves as a decoration. You have submitted a photograph and description of item number SFU15XOTP274, identified as the 32.25” H Metal Ornament Floor Piece. The item is a decoration that depicts a Christmas tree hanging ball ornament with a bow at the crown, and measures approximately 32-1/4” in height. The decoration is composed of metal and acrylic. You have submitted a photograph and description of item number SFU15XOTP258, identified as the 9” H 3D “Peace” Lighted Metal Table Piece. The item is a three dimensional, metal table decoration depicting the word “Peace”. The decoration is battery powered and when turned to the on position, the word “Peace” is illuminated by mini lights. Although incorporating mini lights, when powered down, the item still serves as a tabletop decoration. The applicable subheading for items SFU15XOFP406 and SFU15XOTP274 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. The applicable subheading for item SFU15XOTP258 will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: statuettes and other ornaments, and parts thereof: 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/. Although you also mention in your ruling request, item number SFU15XOTP344, Set of 4 Mercury Candle Glass Set with Wooden Base, no sample or photograph was provided. If you wish a ruling on this item, please provide a sample with a ruling request. 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 WAYNE.KESSLER@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division