CLA-2-95:RR:NC:SP:225/222 C81254
David M. Murphy
Grunfeld, Desiderio, Lebowitz & Silverman LLP
245 Park Ave. 33rd Floor
New York, New York 10167-4000
RE: The tariff classification of various Christmas Lighting
Displays from China
Dear Mr. Murphy:
In your letter dated October 29, 1997 you requested a tariff
classification ruling on behalf of your client Noma Christmas.
We apologize for the delay, but there was a large backlog of
letters awaiting the result of Customs' appeal of Midwest of
Cannon Falls.
The instant products are:
Item 1482 - 80 light 23 inch five pointed Marquee Clear
Item 1535 - 3 light five inch Red Twinkle Bell Cluster
Item 2020 - 20 light 18 inch five pointed Outdoor white Star
Item 21001 - 50 light Display/Candle Shape
The items are purely decorative and are rigid illuminated
representations of Christmas motifs. The items are designed to
decorate the home during the Christmas season. The goods are
bought and sold as Christmas decorations.
The applicable subheading for all four items will be
9505.10.2500, Harmonized Tariff Schedule of the United States
(HTS), which provides for Festive, carnival or other
entertainment articles,....: Articles for Christmas festivities
and parts and accessories thereof: Christmas ornaments; Other:
Other. The rate of duty will be free.
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
Alice J. Wong at (212) 466-5538.
Sincerely,
Robert B. Swierupski
Director National Commodity
Specialist Division