The tariff classification of figurines from China.

N335653 October 12, 2023 CLA-2-95:OT:RR:NC:N4: 425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandy Davis 1800Flowers 7800 Bayberry RdJacksonville, FL 32256 RE:  The tariff classification of figurines from China. Dear Ms. Davis: In your letter dated October 2, 2023, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of three styles of polyresin figurines identified as Old-World European Santas made to look as if carved from wood. The first item, sku KC2D059670, depicts Santa wearing a full-length hooded robe in red holding a small pine tree. The second item sku KC2D059672, depicts Santa wearing a full-length hooded robe in green holding a small pine tree. Both styles measure approximately 2.76”(l) x 2.36”(w) x 9.06”(h). The third item is identified as sku KC2D059680 and depicts Santa wearing a full-length hooded robe in red standing with a reindeer. This style measures approximately 4.53”(l) x 3.94”(w) x 12.20”(h). All figurines are sold exclusively as decorations for Christmas, featured in your Christmas catalog, The applicable subheading for the Old-World European Santa figurines sku KC2D059670, KC2D059672 and KC2D059680 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 at https://hts.usitc.gov/current. Regarding your request for a tariff classification ruling for the Old-World Angel, sku KC2D04844T, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs and Border Protection Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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