The tariff classification of a tree topper from China.

N343085 October 11, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Brandi Long Pan Asian Creations Limited Room 306-A107, 3/F, Tower 1, Harbour Centre 1 Hok Cheung Street Hung Hom, Kowloon, Hong Kong China RE:    The tariff classification of a tree topper from China. Dear Ms. Long:In your letter dated October 5, 2024, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as a 14-inch Christmas Flower Tree Topper, item number X52614-03482, which consists of a battery-powered, illuminated tree topper. The plastic tree topper depicts a green and red flower atop a spiral wire base for simple, secure attachment to the top of a Christmas tree. The tree topper measures approximately 9.84" (L) x 2.36" (W) x 14.17" (H) and features LED illumination when activated by a slide switch on the battery case. The item is powered by three included AA batteries. The item will be marketed and sold exclusively as a tree topper ornament for Christmas. The applicable subheading for the 14-inch Christmas Flower Tree Topper, item number X52614-03482, 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. 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 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