The tariff classification of Christmas tree garlands from China.

N339516 April 15, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.10.2500 Ms. Regina Woody Hobby Lobby 7707 SW 44th StreetOklahoma City, OK 73179 RE:  The tariff classification of Christmas tree garlands from China. Dear Ms. Woody: In your letter dated April 12, 2024, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of four Christmas tree garlands. The items are of various lengths and have hanging loops on either end. You have supplied documentation that all four items are marketed and sold exclusively as Christmas tree garlands. The first item is identified as a Wood Bead Garland with Tassels, SKU 5572094. The garland is approximately 72” long and features nine red polyester textile tassels evenly spaced between red and white wooden beads on a polyester cord. The decoration is predominantly made of wood. The second item is identified as a Wood and Jute Garland with Tassels, SKU 5120290. The garland is approximately 72” long and features sixteen jute tassels evenly spaced between beige wooden beads on a jute cord. The decoration is predominantly made of wood. The third item is identified as a Wood Bead Garland, SKU 5635453. This garland is approximately 108” long and is composed of same-size burgundy-colored wooden beads on a jute cord. This decoration is predominantly made of wood. The last item is identified as a Polyester and Burlap Ruffle Garland, SKU 5120654. This garland is approximately 70” long and features approximately twenty-one same-size ruffles made of man-made woven textile fabric. The ruffles alternate between black and white check ruffles alternating with beige ruffles, threaded onto a jute cord. This decoration is predominantly made of textile fabric. The applicable subheading for Wood Bead Garland with Tassels, SKU 5572094, Wood and Jute Garland with Tassels, SKU 5120290, and Wood Bead Garland, SKU 5635453, 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. The applicable subheading for Polyester and Burlap Ruffle Garland, SKU 5120654 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