CLA-2-95 OT:RR:NC:N4:425
Mr. Troy D. Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL 33301
RE: The tariff classification of a Musical Christmas Wreath from China.
Dear Mr. Crago-Edwards:
In your letter dated October 11, 2010, you requested a tariff classification ruling.
You submitted a sample of a Musical Christmas Wreath identified as item number A073CA02065. The item consists of an artificial green wreath made of polyvinyl chloride and polystyrene coiled evergreen “branches” that are decorated with 15 blue LED lights with clear snowflake-shaped covers. The wreath measures approximately 18” in diameter and is motion-activated. It is powered by three “AA” batteries, which are included.
When activated, the wreath’s decorative snowflakes light up in blue and blink on and off, accompanied by the simultaneous playing of the song, “Joy To The World.”
The Musical Christmas Wreath is marketed shortly before Christmas, specifically as a decoration for Christmas, and will be removed from store shelves the day after Christmas.
The applicable subheading for the Musical Christmas Wreath identified as item number A073CA02065 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 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 (646) 733-3026.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division