The tariff classification of Christmas decorations from China.Ms. Alison ObertSeventh Avenue1112 7th AvenueMonroe, WI 53566

N287109 June 28, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.10.2500 RE: The tariff classification of Christmas decorations from China. Ms. Alison Obert Seventh Avenue 1112 7th Avenue Monroe, WI 53566 Dear Ms. Obert: In your letter dated June 8, 2017, you requested a tariff classification ruling. You have submitted a photograph and detailed description of item # SR3144, Lighted Let it Snow Sign, which is a battery powered, LED light up wall sign that measures approximately 16” in length. It is composed of medium density fiberboard (MDF) in the shape of an arrow. The sign features the words, “Let it Snow,” and imagery of holly leaves and holly berries. When powered on, 18 tiny LED bulbs located around the frame illuminate the words and imagery. The article is marketed and sold exclusively for Christmas. You have submitted a photograph and a detailed description of item # B9150646, Christmas Rocking Horse, which consists of a resin rocking horse that measures approximately 14” in height. The article is adorned with a decorated evergreen wreath and wrapped gifts, along with tiny LED bulbs. When powered on, the LED bulbs illuminate the article. The Christmas Rocking Horse is not a toy but a decoration marketed and sold exclusively for Christmas. The applicable subheading for item # SR3144 will be 9505.10.1500, 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: Other: Of wood.” The rate of duty will be Free. The applicable subheading for item # B9150646 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. We are unable to rule on item # MOSL8G, LED Mercury Glass Look Ornament String Lights, item # 10F-490, Ornament String Lights, and item # CF17343, Pine Cone Lights. Should you wish a ruling on this merchandise, please resubmit your requests on separate letters including a sample of each item. If you decide to resubmit your request, please include all of the material that we have returned to you as well as the samples and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, 201 Varick Street, Suite 501, New York NY 10014, Attn: Binding Ruling Request. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). 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