The tariff classification of three ceramic figurines from China.

N335655 October 6, 2023 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandy Davis 1800Flowers 7800 Bayberry Rd. Jacksonville, FL 32256 RE:   The tariff classification of three ceramic 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 decorative terracotta ceramic figurines. The first item is identified as SKU number KC1D022300A and depicts a squirrel skiing. The squirrel is dressed in a stocking cap and a thick scarf made of holly leaves with berries. The figurine measures approximately 3.75”(l) by 3.75”(w) by 6.69”(h). The second item is identified as SKU number KC1D022300C and depicts an owl skiing. The owl is also dressed in a stocking cap and a thick scarf made of holly leaves with berries. The figurine measures approximately 3.35”(l) by 3.15”(w) by 6.69”(h). The third item is identified as SKU number KC1D022330, and depicts a snowman dressed in a stocking cap and scarf, holding a large wreath made of holly leaves and berries. This figurine measures approximately 5.91” (l) by 4.92” (w) by 13”(h). The three figurines have no utilitarian function and are for decorative purposes only. The items will be marketed and sold exclusively during the Christmas holiday in a Christmas catalog. You suggest that these decorations would be correctly classified in subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), and we agree. The applicable subheading for the three ceramic decorations, SKU numbers KC1D022300A, KC1D022300C, and KC1D022330, 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.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. If 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 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 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