The tariff classification of decorations from China.

N319443 May 20, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9505.10.1500 Mr. Long Vu Walgreen Co. 304 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of decorations from China. Dear Mr. Vu: In your letter dated May 13, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Walgreens Item Code (“WIC”) 352682, Skeleton & Pumpkin, which consists of an assortment of two styles of figurines, which you refer to as nutcrackers. Both styles are made of agglomerated stone and measure approximately 12” in height and stand on circular bases. The Skeleton figurine features a skull head and skeletal body. The figurine is holding a baton with a skull design in the left hand. The Pumpkin figurine features a jack-o’-lantern head and is holding a baton with a jack-o’-lantern design in the right hand. The item will be marketed and sold exclusively as a decoration for Halloween. You submitted photographs and a detailed description of the second item, identified as Walgreens Item Code (“WIC”) 746835, Santa & Soldier, which consists of an assortment of two styles of decorative nutcrackers. Both styles are predominantly made of wood and measure approximately 16” in height. There is a lever in the back of both figures that opens the mouth and moves the tongue. The Santa style stands on a circular base with a sack, a wrapped present and a toy train. Santa is holding a calendar box with the words “25 Days `Til Christmas.” The Soldier style is a traditional soldier nutcracker dressed in a cape over his uniform with a tall hat and boots. The soldier stands on a raised square base and is holding a decorated baton. This item will be marketed and sold exclusively as a decoration for Christmas. Although you refer to these Skeleton and Pumpkin figurines as nutcrackers, a nutcracker classified in Chapter 95 would only be an item closely associated with Christmas. However, these items do display accepted festive motifs for Halloween and are only available for purchase at that time, therefore these figurines will be classified as Halloween decorations. The applicable subheading for Walgreens Item Code (“WIC”) 352682, Skeleton & Pumpkin will be 9505.90.6000, 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: Other: Other.” The rate of duty will be Free. The applicable subheading for Walgreens Item Code (“WIC”) 746835, Santa & Soldier will be 9505.10.1500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” 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 the 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