CLA-2-95:OT:RR:NC:N4:425
Ms. Kate Chen
Enchante Accessories, Inc.
16 East 34th Street, 16th FL. New York, NY 10016
RE: The tariff classification of a Christmas decoration from China.
Dear Ms. Chen:
In your letter dated April 30, 2023, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as item DZ3821-R, an illuminated free-standing tabletop decoration consisting of a circular disk permanently mounted on a rectangular base. The item features the image of Santa with his sleigh and reindeer flying over houses and trees across the sky as snowflakes fall. The phrase “Let it Snow, Let it Snow, Let it Snow” encircles the edge of the disk. Tiny battery-powered light bulbs are set into the “sky” and can be illuminated by a slide switch in back of the item. The item is made predominantly of medium density fiberboard (MDF) wood and the disk measures approximately 12” in diameter with a base approximately 8” long by 1” square. The item is marketed and sold exclusively as a Christmas decoration for the home.
The applicable subheading for item DZ3821-R 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.
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/current
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division