N319720

N319720 June 4, 2021 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000 Mr. Terry S. Choi Silver Timing Ltd. Unit 801-802, 8/F, Pioneer Place, 33 Hoi Yuen Road Kwun Tong, Hong Kong China RE: The tariff classification of an Easter tabletop decoration from China. Dear Mr. Choi: In your letter dated May 27, 2021, you requested a tariff classification ruling. You submitted photographs and a detailed description of an assortment of three items identified as “MDF Easter Tabletop Décor.” Each item is composed primarily of medium density fiberboard (MDF) and features a printed panel set into a rectangular base that allows the panel to stand up straight on a flat surface. Each base is trimmed with a strip of galvanized metal. The decorations are printed on the front side only. The first item (no style number) features printed imagery of a bunny with five multi-colored, decorated Easter eggs and the words “Happy Easter.” The item measures approximately 8.25” in height x 2.875” in width x 5mm. The second item (no style number) features the printed silhouettes of four bunnies with the words “Hoppy Easter” The item measures approximately 8.375” in height x 3.125” in width x 5mm The third decoration (no style number) features printed imagery of a pickup truck with a bunny hopping into the bed of the truck with carrots and four multi-colored, decorated Easter eggs and the words “Hop on In.” The item measures approximately 7.75” in height x 2.875” in width x 5mm. In your submission, you propose classification in subheading 4420.10, HTSUS, which provides for statuettes and other ornaments of wood. However, Note 1(p) to Chapter 44 excludes articles of chapter 95. The applicable subheading for the “MDF Easter Tabletop Décor” will be 9505.90.6000, 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: 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