N340545

N340545 June 7, 2024 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9505.10.1500; 9505.10.2500 Ms. Krista Engebregtsen Kohl’s N56 W17000 Ridgewood Dr. Menomonee Falls, WI 53051 RE: The tariff classification of two garlands from China and one from India. Dear Ms. Engebregtsen: In your letter dated June 5, 2024, you requested a tariff classification ruling. You submitted photographs and detailed descriptions of three garlands. The first item is identified as Ghost Garland, style number 43CTDIW05G. The garland is approximately 60" long and features eight small stuffed textile ghost decorations affixed along a thin string. The garland string has hanging loops at both ends. The white ghost decorations each have black eyes and a mouth. The decoration is entirely made of polyester. The item is made in China and will be marketed and sold exclusively as a Halloween decoration. The second item is identified as Wood Bead and Bronze Metal Bell Garland, style number 44STXXGR17B. The garland is approximately 72" long with beige wooden beads of ascending and descending sizes threaded onto a jute rope, interspersed with ten small bronze bell shapes made of iron. The decoration is primarily made of pinewood and has a hanging loop at each end. The item is made in China and will be marketed and sold exclusively as a Christmas tree garland as part of the St. Nicholas Square holiday set. The third item is identified as Felted Wool Jingle Bell Garland, style number 44STXXGR01B. The garland is approximately 48" long with a polyester rope threaded with sequences of two white woolen beads and four red woolen red beads interspersed with three small golden jingle bell shapes attached. The decoration is primarily made of felt wool and has a hanging loop on either end. The item is made in India and will be marketed and sold exclusively as a Christmas tree garland as part of the St. Nicholas Square holiday set. The applicable subheading for Ghost Garland, style number 43CTDIW05G, 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. The applicable subheading for Wood Bead and Bronze Metal Bell Garland, style number 44STXXGR17B, will be 9505.10.1500, HTSUS, which provides for Articles for “Christmas festivities and parts and accessories thereof: Christmas ornaments: Of wood.” The rate of duty will be Free. The applicable subheading for Felted Wool Jingle Bell Garland, style number 44STXXGR01B, 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. The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP. 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

set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in Title 19, Code of Federal Regulations (CFR), Section 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, whether directly, by reference, or by implication, is accurate and complete in every material respect. In the event that the facts are modified in any way, or if the goods do not conform to these facts at time of importation, you should bring this to the attention of U.S. Customs and Border Protection (CBP) and submit a request for a new ruling in accordance with 19 CFR 177.2. Additionally, we note that the material facts described in the foregoing ruling may be subject to periodic verification by CBP.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