The tariff classification of a Christmas star decoration from China.

N329256 November 16, 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, China RE:    The tariff classification of a Christmas star decoration from China. Dear Ms. Lau:In your letter dated November 9, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as the “Hanging Wire Star with Floral,” style number 22ER10071, which consists of a five-pointed metal wire star decoration measuring approximately 11" wide by 11" tall, which features holly leaves and berries as well as other seasonal foliage affixed to the center of the star by a thin metal wire. The metal star comes in either gold or red and has a hanging loop and hook attached to the top of the star for hanging as a wall decoration. The article will only be marketed and sold as a decoration for Christmas. You have suggested 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,” but this office disagrees. The wire star decoration includes both a representation of the Christmas star and also features holly leaves and berries and is therefore considered a festive article. 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 “Hanging Wire Star with Floral,” style number 22ER10071, will be 9505.10.2500, 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