The tariff classification of a Christmas decoration from China.

N330551 February 1, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Carol Chen Bansco Enterprise Limited 1308 Diya Tower Jindi Bldg. Zhongshanyi Road Guangzhou 510000China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated January 30, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Cmas Wooden Wall Decor, SKU# BCSJ20230130, which consists of an assortment of two styles of square wooden wall hanging decorations with a printed paper design in the center. The item is composed primarily of medium density fiberboard (MDF) wood and is constructed to resemble a small wooden serving tray with openings in the sides for handles. The item measures approximately 14"(L) x1.57"(W) x14"(H). The center design on the first style has a plaid border surrounding the words, “’Tis the Season to be Jolly,” below sprigs of holly leaves with berries, pinecones, and other foliage. The second style features a plaid border surrounding the words, “Merry Christmas,” above sprigs of assorted foliage and fruit. Both styles feature a triangular metal hanger protruding from the top and are sold with a nail for hanging. The item is merely decorative and not intended to be used as a functional item as the fragile paper design on the center surface is nondurable and the metal hanger would prevent the item from sitting securely on a flat surface. The applicable subheading for the Cmas Wooden Wall Decor, SKU# BCSJ20230130,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 at https://hts.usitc.gov/current This ruling is being issued under the provisions of Part 177 of the Customs and Border Protection 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, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division