CLA-2-95 OT:RR:NC:N4:425
Ms. Cheryl L. Martin
Customs Compliance Mgr.
CVS/Caremark
One CVS Drive
Woonsocket, RI 02895
RE: The classification of a Christmas decoration from China.
Dear Ms. Martin:
In your letter dated May 31, 2012, you requested a tariff classification ruling.
The submitted sample, “Feliz Navidad” Lighted Window Sculpture, identified as item number 894682, is a decoration comprised of the words “Feliz Navidad” in polyvinyl chloride (PVC) red mesh lettering that measure approximately 10-3/4” in height x 16-1/2” in length x ¾” in thickness. The lettering is highlighted with attached PVC holly leaves and holly berries. The article is attached to a glass pane via suction cups and is intended purely as a window decoration. An attached power cord affords the article the capacity to light up, but testing in this office revealed that when plugged into a wall outlet most letters did not illuminate and the faint, shadowy letters could not be read in the dark.
However, the words “Feliz Navidad” are Spanish for “Merry Christmas” and limit the article’s use to the Christmas holiday regardless of the article’s limited nighttime glow.
Your sample is being returned upon your request.
The applicable subheading for the “Feliz Navidad” Lighted Window Sculpture, identified as item number 894682, 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,
Thomas J. Russo
Director
National Commodity Specialist Division