The tariff classification of a Christmas tree drape from China.

N339316 April 15, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Michael Giambattisto Danson Decor Inc. 3425 Douglas B FloreaniSt. Laurent H4S 1Y6Canada RE:  The tariff classification of a Christmas tree drape from China. Dear Mr. Giambattisto: In your letter dated April 5, 2024, you requested a tariff classification ruling. You submitted a sample, a photograph and detailed description of an item identified as a Polyester Christmas Tree Drape, item # X93567. The item consists of  a rectangular, glitter speckled piece of polyester non-woven fabric, which measures approximately 35.5” wide by 94.5” long. The item is used to wrap around the trunk of the Christmas tree and decorate the base of the tree, similar to a Christmas tree skirt. The item is packaged, marketed, and sold exclusively as a decoration for Christmas. The applicable subheading for the Polyester Christmas Tree Drape, item # X93567, 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/. 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