The tariff classification of a Christmas decoration from China.

N332578 May 1, 2023 CLA-2-95:OT:RR:NC:N4: 425 CATEGORY: Classification TARIFF NO.: 9505.10.1500 Ms. Kate Chen Enchante Accessories, Inc. 16 East 34th Street, 16th FL.New York, NY 10016 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Chen: In your letter dated April 30, 2023, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as item E210156, a free-standing tabletop decoration depicting a rectangular Christmas gift tag standing vertically with tapered corners and a small hole with metal reinforcement at the tip of the tag with a jute loop attached. The item features the words “Always Believe in Santa” and image of a plaid wrapped Christmas gift tied with a bow. The item measures approximately 5”(L) x 1”(W) x 7”(H) and is primarily made of medium density fiberboard (MDF) wood and is marketed and sold exclusively as a Christmas decoration for the home. The applicable subheading for the “Always Believe in Santa” decoration, item E210156, 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