CLA-2-95:RR:NC:SP:222 H83646
Mr. Joseph R. Hoffacker
Barthco Trade Consultants, Inc.
7575 Holstein Avenue
Philadelphia, PA 19153
RE: The tariff classification of candy cane light sculptures from China.
Dear Mr. Hoffacker:
In your letter dated July 2, 2001, on behalf of your client Big Lot Stores, (formerly Consolidated Stores), you requested a tariff classification ruling.
You have submitted a photocopy depicting item number P21-50, a candy cane light sculpture. The light sculpture is designed with two 20-inch candy canes. The candy cane light sculpture can be used as indoor and outdoor decorations during the Christmas holiday season. This item functions with an electrical cord.
The applicable subheading for the candy cane light sculpture, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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 Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division