The tariff classification of a table top decoration from China.

N292891 January 4, 2018 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Soolin Shu Pan Asian Creations LTD Unit No. 182, 1/F., Peninsula Centre No. 67 Mody Road Kowloon, Hong Kong China RE: The tariff classification of a table top decoration from China. Dear Ms. Shu: In your letter dated December 18, 2017 you requested a tariff classification ruling. You submitted a photograph and detailed description for item number 8252-10222, “10 inch (Length) Tabletop Decoration Piece Christmas Red Truck with Santa, Dogs and Christmas Tree.” The article is a battery powered, light-up table top decoration composed of poly resin that measures approximately 7.5” in height x 5.2” in width x 10” in length. It is in the form of a pickup truck being driven by Santa Claus that is carrying a snow dusted evergreen tree, three dogs and wrapped gifts. When activated, LED lights illuminate the article. The article is marketed and sold exclusively for Christmas. The applicable subheading for item number 8252-10222 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