N318428

N318428 March 24, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Krisanne Fischer QVC Inc. 1200 Wilson Drive West Chester, PA 19380 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Fischer: In your letter dated March 22, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an article identified as item number H223246, Peppermint Candy Trees. Each tree is constructed of polyvinyl chloride (PVC) resin and measures approximately 16” in height. The tree is designed to look like striped taffy candy shaped into a Christmas tree. The tree is decorated with round faux peppermint candy pieces and white balls to resemble ball ornaments as well as a tree topper. The tree is imported in four colors, each color is sold separately. The article is advertised and marketed exclusively as a decoration for Christmas. The applicable subheading for item number H223246, Peppermint Candy Trees, 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 World Wide Web at https://hts.usitc.gov/current. 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