CLA-2-83:OT:RR:NC:N1:121
Ms. Ruby Wood Sevcik
Pier 1 Imports, Inc.
100 Pier 1 Place
Fort Worth, Texas 76102
RE: The tariff classification of a decorative photo holder from China
Dear Ms. Sevcik:
In your letter dated May 18, 2009, you requested a tariff classification ruling. The sample you submitted is being returned per your request.
The merchandise under consideration is described as a Christmas tree photo holder (sku 2385825). It contains four base metal Christmas trees of various designs. Each Christmas tree is decorated with metal ornaments and a star topper made of wire. The base of the Christmas tree photo holder is made of multi-density fiber board that has been painted. The star topper is designed to hold and display a photo or Christmas card.
You indicate in your letter that this product is meant to adorn the home and provide a festive display for photos during the Christmas season. Although the motif is festive (decorated Christmas tree), this product is designed, advertised, marketed and sold to hold photographs. Such utilitarian articles are excluded from classification as festive per Note 1(v) to Chapter 95.
The applicable subheading for the Christmas tree photo holder will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, 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 http://www.usitc.gov/tata/hts/.
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 Barbara Kaiser at (646) 733-3024.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division