The tariff classification of two styles of a snowman decoration from China.

N285650 May 17, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 4050 S. 26th Street, #200 Philadelphia, PA 19112 RE: The tariff classification of two styles of a snowman decoration from China. Dear Mr. Stinson: In your letter dated April 7, 2017 but not received until April 25, 2017, you requested a tariff classification ruling. The submitted sample, identified as the Lighted Snowman Decoration, item number 9028415, consists of two styles of plastic, battery powered, light-up snowman figurines. The clear plastic table top figurines feature twig arms, as well as a permanently affixed man-made textile scarf. The snowman also wears a top hat adorned with evergreen leaves and red berries suggesting holly berries. The hollow figurines feature a battery-powered LED bulb in the base that illuminates them when activated by a slide switch. Both styles of the Lighted Snowman Decoration are identical except for the color of their hats and scarves, and will be marketed and sold only for the Christmas holiday. The applicable subheading for item number 9028415 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 https://hts.usitc.gov/current. 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, Steven A. Mack Director National Commodity Specialist Division