CLA-2-95:OT:RR:NC:N4:424
Ms. Judy Awana
Inter-Orient Services
1455 Monterey Pass Rd, Rm #205
Monterey Park, CA 91754
RE: The tariff classification of a “Valentine Musical Frog,” an “LED Lighted Snowflake” and a “Solar Powered LED Snowflake Pathway Marker” from China
Dear Ms. Awana:
In your letter dated August 29, 2012, you requested a tariff classification ruling.
Samples of the aforementioned products were received with your inquiry. The first item, the “Valentine Musical Frog,” item #1411-04299, is a 4” plush stuffed frog holding a heart. When the belly of the frog is squeezed a music module is activated and a song is played. Attached to its head is a 2” plastic squeeze clip that enables the toy to be attached to another item such as a pant belt loop or a child’s backpack. It is designed for the amusement of children 8 years of age and older.
The “LED Lighted Snowflake,” item #2212-12264, is a 6-point snowflake composed of molded transparent plastic. The snowflake measures approximately 11½” in diameter by 1” in thickness. The LED lamps are housed inside the snowflake. The snowflake is packaged in a retail box with a button marked with “TRY ME” for customers to sample the lights. The retail box has a battery compartment with an On/Off slide switch and two position push-button switch for steady-on or flickering. The hanging snowflake can be mounted or suspended virtually anywhere for indoor use. In your ruling request you state that the hangable snowflake is used as a Christmas decoration. However, the snowflake does not feature a three-dimensional representation of a symbol or motif clearly associated with a specific holiday.
The third item is the “Solar Powered LED Snowflake Pathway Marker,” item #2205-25678. It consists of a decorative snowflake made of clear molded plastics mounted on a two piece metal stake. The total height of the pathway marker is 24”. The snowflake topper measures 7” in diameter and incorporates several small color changing flickering lights. The lights, which are powered by a solar panel and turn on automatically at dusk, illuminate the snowflake topper but do not provide any significant illumination to the surrounding area. Although you state that the marker will be used as a Christmas decoration, a snowflake is not a recognized festive motif. There is nothing that limits the display of this solar light stake to any particular holiday.
The applicable subheading for the “Valentine Musical Frog” will be 9503.00.0073, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Tricycles, scooters, pedal cars and similar wheeled toys…dolls, other toys…puzzles of all kinds; parts and accessories thereof… ‘Children’s products’ as defined in 15 U.S.C. § 2052: Other: Labeled or determined by importer as intended for use by persons: 3 to 12 years of age.” The rate of duty will be free.
The applicable subheading for the “LED Lighted Snowflake” will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem.
The applicable subheading for the “Solar Powered LED Snowflake Pathway Marker” will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.
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 James Forkan at (646) 733-3025.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division