The tariff classification of a Christmas ornament from India.

N319272 May 17, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1000; 9903.88.15 Mr. Sunil Kothiwal Saran Impex 14th KM Mile Stone, Lodhipur Rajput, Delhi Road, Moradabad 244001 India RE: The tariff classification of a Christmas ornament from India. Dear Mr. Kothiwal: In your letter dated April 28, 2021, you requested a tariff classification ruling on behalf of your client, Dollar General Corp. You submitted photographs and a detailed description of a battery powered, glass Santa figurine identified as item number 28963601. The tabletop figurine is painted to resemble green or silver mercury glass. When powered on by the slide switch on the bottom, the LED bulb inside enhances the item with a soft glow. The glass ornament will be marketed and sold exclusively as a Christmas ornament. The applicable subheading for Item no. 28963601 will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass.” The rate of duty will be Free. Pursuant to U.S. Note 20 to Subchapter III, Chapter 99, HTSUS, products of China classified under subheading 9505.10.1000, HTSUS, unless specifically excluded, are subject to an additional 7.5 percent ad valorem rate of duty. At the time of importation, you must report the Chapter 99 subheading, i.e., 9903.88.15, in addition to subheading 9505.10.1000, HTSUS, listed above.   The HTSUS is subject to periodic amendment so you should exercise reasonable care in monitoring the status of goods covered by the Note cited above and the applicable Chapter 99 subheading. For background information regarding the trade remedy initiated pursuant to Section 301 of the Trade Act of 1974, you may refer to the relevant parts of the USTR and CBP websites, which are available at https://ustr.gov/issue-areas/enforcement/section-301-investigations/tariff-actions and https://www.cbp.gov/trade/remedies/301-certain-products-china, respectively. 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