The tariff classification of wooden nutcrackers from China.

N318734 April 15, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 4420.10.0000 Ms. Megan Zebrowski Michaels Stores 3939 W. John Carpenter FRWY Irving, TX 75063 RE: The tariff classification of wooden nutcrackers from China. Dear Ms. Zebrowski: In your letter dated April 5, 2021, you requested a tariff classification ruling. You submitted photographs and detailed descriptions for three different styles of nutcrackers made primarily of wood. You state that these items will be sold as decorations exclusively for Christmas. Style 21ST1029 is a traditional nutcracker soldier depicted standing “at attention” featured holding a trumpet. The nutcracker measures approximately 7.25 x 5.88 x 32 inches. Style HT-2163 is a retail set consisting of five traditional soldier nutcrackers and a king nutcracker. Each nutcracker measures approximately 1.57 x 1.18 x 5.27 inches. Style 595-N9456A nutcracker depicts a nurse. The non-traditional nurse nutcracker is featured wearing a nurse uniform, a hat, a surgical mask and holding a syringe. The nurse nutcracker measures approximately 3.94 x 3.15 x 16 inches. The applicable subheading for styles 21ST1029 and HT-2163 will be 9505.10.1500, HTSUS, which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” The rate of duty will be Free. Although you suggest in your request that all the nutcrackers in this request would be correctly classified as festive articles under 9505.10.1500, we do not agree. A nurse nutcracker is not “closely associated” with Christmas and its use at other times would not be “aberrant.” The applicable subheading for the nurse nutcracker, style 595-N9456A, will be 4420.10.0000, HTSUS, which provides for “Statuettes and other ornaments, of wood.”  The rate of duty will be 3.2 percent 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 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 Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division