N319117

N319117 April 30, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Cheryl Barnes Dollar General Corp. 100 Mission Drive Goodlettsville, TN 37072 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Barnes: In your letter dated April 26, 2021, you requested a tariff classification ruling. You submitted a photograph and a detailed description of an assortment of “24” Christmas Trees” identified as SKU # 29058201, which consists of two styles of artificial evergreen trees. The tabletop trees measure approximately 24” in height and are suitable for small spaces. The items are composed mainly of polyvinyl chloride (PVC) with a steel pole in the center to support the branches. The trees are permanently attached to a PVC plastic base designed to look like a wooden crate. Both styles are advertised and marketed exclusively as a decoration for Christmas bearing a “Holiday Style” hangtag. The first style includes artificial pinecones on the branches of the tree, the second style features all branches coated with artificial “snow” flocking. The applicable subheading for SKU # 29058201 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. 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 the World Wide Web at https://hts.usitc.gov/current. With regard to your request for a tariff classification ruling for the third style of SKU # 29058201, this office is precluded from issuing a ruling letter by the provisions of part 177 of the Customs Regulations (19 C.F.R.177) on the classification of merchandise that is similar to merchandise that is currently being reviewed by Regulations and Rulings at Customs Headquarters. The above referenced file is administratively closed. 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 this ruling, please contact National Import Specialist Sandra Carlson at sandra.carlson@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division