The tariff classification of a Christmas decoration from China.

N328600 October 14, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Yolanda Lau Eagle Resources Trading Ltd. 15F, Yinlong Building, No. 258 Dongdu Road Xiamen, Fujian 361013 China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Lau: In your letter dated October 5, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Metal Tree Décor, style number 301-22X1098, which consists of a tabletop decoration constructed of heavy gauge metal wire in the outline of a decorated Christmas tree featuring a solid metal star on top. The word “Noel” is fashioned in wire and welded across the center of the tree. The tree measures approximately 5.75" in length by 1.5" in width by 11.8" in height and is fixed to a rectangular wooden base. The item is trimmed with artificial pine needles and pinecones. Two non-functional bell-shaped ornaments hang from the star on lengths of hemp twine. This article will only be marketed and sold as a decoration for Christmas. You have proposed classification of this product under tariff subheading 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Bells, gongs and the like, nonelectric, of base metal; statuettes and other ornaments, of base metal; photograph, picture or similar frames, of base metal; mirrors of base metal; and base metal parts thereof: Statuettes and other ornaments, and parts thereof: Other. We disagree with your proposal, however, because this Metal Tree Décor prominently features the word “Noel”. The word “Noel” is an alternate word for Christmas derived from the French word “Noël”, and CBP has consistently determined that articles bearing the word "Noel" in a prominent manner are festive. Thus, this item is prima facie classified as a festive article under heading 9505, HTSUS. Since this article is classified under Chapter 95, it is excluded from heading 8306, HTSUS, through the application of Note (l) to Section XV, HTSUS, which reads in pertinent part: “This chapter does not cover:… Articles of Chapter 95 (for example, toys, games, and sports equipment).” The applicable subheading for the Metal Tree Décor, style number 301-22X1098, 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 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