N326581

N326581 June 22, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Mika McLafferty Sandler, Travis & Rosenberg, P.A. 675 Third Avenue, Suite 1805-06 New York, NY 10017 RE: The tariff classification of Christmas decorations from China. Dear Mr. McLafferty: In your letter dated June 9, 2022, you requested a tariff classification ruling on behalf of your client, 1616 Holdings, Inc. You submitted photographs and detailed descriptive information for three tabletop decorations identified as “Christmas Gnomes.” The tabletop decorations are primarily made of textile material and depict gnomes of assorted colors, patterns, and textures, dressed in Santa hats. Each gnome wears a traditionally shaped Santa hat with a “fur” pom-pom at the peak and a white “fur” band at the brim. The red gnome with a candy cane striped hat is identified as style DEX02010556A, the grey gnome with a plaid hat is identified as style number DEX02010556B and the green gnome with a sweater knit hat is identified as style DEX02010556C. The hats are pulled down low, covering the “eyes” of the gnomes, with only the noses and long beards visible. The rounded, cone-shaped bodies are weighted and stuffed with polyfill, have no appendages but feature flat bottoms to enable the decorations to sit on a flat surface. Each gnome decoration measures approximately 14 -15” in height by 5.5” in diameter at the bottom. The prominently featured Santa hats all measure approximately 11” in length and are permanently attached to the gnome figures. Each style is sold separately and only marketed and sold for the Christmas holiday to decorate the home. The applicable subheading for the “Christmas Gnomes,” item numbers DEX02010556A, DEX02010556B and DEX02010556C 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 the 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