The tariff classification of a Christmas decoration from China.

N360157 April 9, 2026 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cici Dai Symbol Gift Inc Room 405, Building 2, Xinweirun High-Tech Park, No. 162 Shajiang Road, Songgang Town, Baoan District Shenzhen 518000 China RE: The tariff classification of a Christmas decoration from China. Dear Ms. Dai: In your letter dated March 30, 2026, you requested a tariff classification ruling. You have submitted photographs and detailed descriptions of an item identified as CM26 TBL SHELF SITTER 5, main SKU number 44481601, which consists of an assortment of three styles of decorative Christmas shelf sitters; Santa Pink - baby SKU#44481602, Santa Red - baby SKU#44481603, and Snowman - baby SKU#44481604. The items are composed of man-made textile fabric and stuffing, with a weighted bottom filled with stones that allows the shelf sitters to stay seated on a shelf with their wooden bead legs dangling over the edge. All three styles measure approximately 9.00" (L) × 5.00" (W) × 20.00" (H). Each style will be sold separately and all will be marketed and sold as decorations exclusively for the Christmas holiday. Each will include a “Holiday Style” hangtag. The Santa Pink and the Santa Red depict classic, bearded Santas wearing the classic conical hat with a white faux fur cuff and white pom-pom at the pointed end of the hat. The Santas are wearing the classic coat with long sleeves with turned edges, trimmed with white faux fur fabric cuffs. The coats have a straight cut bottom, trimmed with the same white faux fur fabric. Both Santas feature a wide belt with buckle. There are also white faux fur cuffs above the boots at the ends of the wooden bead legs. The Santa Red also includes a sprig of green holly leaves and a red berry on his hat. The snowman style is attired in a plaid coat, striped scarf and a black top hat with a sprig of green holly leaves and a red berry. Although you suggest that the correct classification for these items would 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,” this office disagrees. These items are composed of a combination of constituent materials, not composed primarily of wood. The applicable subheading for the CM26 TBL SHELF SITTER 5, main SKU number 44481601, consisting of Santa Pink - baby SKU#44481602, Santa Red - baby SKU#44481603, and Snowman - baby SKU#44481604, 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. The duties cited above are current as of this ruling’s issuance. 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/. This ruling does not address the applicability of any additional duties, taxes, fees, exactions and/or other charges, which may apply to the goods discussed herein. This includes, but is not limited to, tariffs and other duties as provided for in Subchapter III to Chapter 99, HTSUS. Thus, for example, in addition to the classification stated above, the merchandise covered by this ruling may also need to be reported with either the Chapter 99 provision under which an additional tariff applies or one of the Chapter 99 provisions covering exceptions to such tariffs. For further information to assist with the importation process, please refer to the frequently updated Cargo Systems Messaging Service (CSMS) messages at https://www.cbp.gov/trade/automated/cargo-systems-messaging-service and the Trade Remedies page at https://www.cbp.gov/trade/programs-administration/trade-remedies. 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, (for) James P. Forkan Director National Commodity Specialist Division