N328383

N328383 October 6, 2022 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lesa Hubbard JCPenney 2401 S. Stemmons Freeway Lewisville, TX 75067 RE: The tariff classification of Christmas decorations from China. Dear Ms. Hubbard: In your letter dated September 26, 2022, you requested a tariff classification ruling. You submitted photographs and a detailed description of an item identified as Textile Tabletop Christmas Trees, item number 344898, which consists of an assortment of four styles of decorated Christmas trees, made primarily of polyester textile yarn or fabric, wrapped over conical foam shapes depicting decorated Christmas trees of varying sizes. Each item includes a wooden pedestal base and features a star at its top. The small size measures approximately 3" in diameter by 10" in height and is made of wrapped yarn and is decorated with star on top. The medium size measures approximately 3.25" in diameter by 12" in height and is made of overlapped layers of fabric and is decorated with a star on top and a few small non-functional bell ornaments. The large size measures approximately 3.5" in diameter by 15" in height and is made of wrapped yarn and decorated with a star on top and a few small non-functional bell ornaments. The extra-large size measures approximately 4.25" in diameter by 18" in height and is made of wrapped yarn and decorated with a star on to and a few faux pearl ornaments. Each style is sold individually and will be marketed and sold only as decorations for Christmas. The applicable subheading for the Textile Tabletop Christmas Trees, item number 344898, 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