CLA-2-95:OT:RR:NC:N4:425
Ms. Ready L. Norlie
UCP
510 Tyler Street
Bullard, TX 75757
RE: The tariff classification of a Nativity Scene Decoration from China.
Dear Ms. Norlie:
In your letter dated July 15, 2015, you requested a tariff classification ruling.
You submitted a photo of a tri-fold tabletop Nativity Screen Scene Decoration comprised of three conjoined sheet metal panels. The center panel depicts Mary and Joseph flanking the baby Jesus underneath an arch decorated with stars. They are bordered on the left by two Wise Men bearing gifts and on the right by a Wise Man bearing a gift, with a cow and a lamb looking on.
Although you suggest classification as a non-ornament Christmas article under tariff subheading 9505.10.5020 Harmonized Tariff Schedule of the United States (HTSUS), nativity scenes are specifically provided for under tariff subheading 9505.10.3000, HTSUS.
The applicable subheading for the Nativity Screen Scene Decoration will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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 Wayne Kessler at [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division