The tariff classification of a Christmas decoration from China.

N343692 November 6, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Terry Choi Silver Timing Ltd. Unit 801-802, 8/F Pioneer Place 33 Hoi Yuan Rd. Kwun Tong District 852 China RE:    The tariff classification of a Christmas decoration from China. Dear Mr. Choi:In your letter dated November 1, 2024, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Ceramic Christmas Tree Decor, item number 2501CMEM001, which consists of a ceramic tabletop decoration depicting a Christmas tree. The three-tier conical tree is decorated with a gold star at its top. The item measures approximately 5" (L) x 5" (W) x 10" (H) and is sold in either white or green. The item is non-functional and purely decorative. The item will be marketed and sold exclusively as a Christmas decoration.   The applicable subheading for the Ceramic Christmas Tree Decor, item number 2501CMEM001, 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 on the internet 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