N318473

N318473 March 30, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sharon Tuck Dollar General Corp. 100 Mission Ridge Goodlettsville, TN 37072 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Tuck: In your letter dated March 23, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Oh Holy Night Décor, SKU # 29005101, which consists of a tabletop decoration composed of medium density fiberboard (MDF) featuring the words “Oh Holy Night,” a reference to the Christmas song celebrating the birth of Jesus. The freestanding item measures approximately 6.5 x 1 x 8.125 inches and is designed to resemble a pile of three blocks with the smallest on top. Each block features one of the printed words, forming the phrase “Oh Holy Night.” The item will be marketed and sold exclusively as a home decoration for the Christmas holiday. The applicable subheading for SKU # 29005101, 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