The tariff classification of garlands from China.

N344913 January 16, 2025 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.1500; 9505.90.6000 Ms. Melissa Lehmann M.Z. Berger & Co., Inc. 353 Lexington AvenueNew York, NY 11016 RE:  The tariff classification of garlands from China. Dear Ms. Lehmann: In your letter dated January 2, 2025, you requested a tariff classification ruling. You submitted illustrations and detailed descriptions of three styles of decorative garlands. Item number DSG674, is identified as the Mickey Mouse Holiday Candy Cane Themed Wood Garland, which is said to measure approximately 4’ in length and consists of an assortment of red, green and white wooden beads strung on a cotton string interspersed with three candy cane striped wooden beads depicting the signature Mickey Mouse head silhouette, with smaller candy cane striped wooden beads and tassels. The packaging design you supplied indicates that this garland will be sold as a decoration for Christmas. Item number DSG675, is identified as the Mickey Mouse Pumpkin Halloween Themed Wood Garland, which is said to measure approximately 4’ in length and consists of an assortment of black, white and orange wooden beads strung on a cotton string interspersed with three orange wooden beads depicting the signature Mickey Mouse head as a jack-o’-lantern, wooden beads depicting candy corn candies, bats and tassels. The packaging design you supplied indicates that this garland will be sold as a decoration for Halloween. The applicable subheading for the Mickey Mouse Holiday Candy Cane Themed Wood Garland, item number DSG674, 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 the Mickey Mouse Pumpkin Halloween Themed Wood Garland, item number DSG675, will be 9505.90.6000, 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: 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/. We are unable to rule on the third garland, item number DSG665, identified as the Minnie Mouse 3pc Felt Decorative Garland, without a sample. Please send a sample and furnish marketing and sales information for this item. Please also describe how this item is intended to be used. Should you still wish a ruling on this article please provide the requested material and information on a new request. Please reference the above noted NY ruling number and include all of the material that we have returned to you and mail your request to Director, National Commodity Specialist Division, Customs and Border Protection, One World Trade Center, 51st Floor, suite 51.201, New York , NY 10007, Attn: Binding Ruling Request. 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