CLA-2-95:OT:RR:NC:N4:425
Ms. Tara Peck
Bath & Body Works
3 Limited Parkway
Columbus, OH 43230
RE: The tariff classification of a Christmas ornament from China. Dear Ms. Peck: In your letter dated May 9, 2024, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an item identified as a candle topper, style number CD1353. The item consists of a decorative object that depicts a water globe with a Christmas tree inside. The Christmas tree is decorated with ball ornaments and a gold star on top. The tree is predominantly made of polyvinyl chloride (PVC), the base is resin, and the globe is made of glass, there is no water inside. There is also a rubber gasket, to keep the ornament steady when placed on top of a candle jar. The item measures approximately 4.5” in height and 4.9” in diameter. The candle topper can be displayed on top of a candle jar for a decorative effect, or it can be displayed alone on any flat surface. The item will be marketed and sold exclusively as a Christmas decoration.
The applicable subheading for the PVC tree decoration, style number CD1353, 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.
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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division