CLA-2-95:OT:RR:NC:N2:225
Mr. Troy Crago
Atico International USA, Inc. 501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a Christmas Lighted Glass Table Decoration from China.
Dear Mr. Crago:
In your letter dated February 26, 2009, you requested a tariff classification ruling.
You submitted samples of two designs of item number A072AA03780, Christmas Lighted Glass Table Decoration, which consists of a glass ball decorated with snowflakes that measures approximately 2-1/4” in diameter. The glass ball is attached to a plastic base that measures approximately 7/8” in height x 2-1/2” in diameter that is covered with silver-glittered Styrofoam and houses three button cell batteries. When a switch on the plastic base is turned to the “on” position, the interior decorations change colors in three alternating hues. “Christmas Tree” depicts a glass-spun decorated Christmas tree with colored lights and a gold star tree topper inside the glass ball. “Nativity” depicts a glass-spun nativity scene featuring Mary, Joseph, and the baby Jesus inside a manger-like structure topped with a large star inside the glass ball.
The articles are intended purely as decorations for the Christmas holiday and do not illuminate the surrounding area.
Your samples are being returned as requested.
The applicable subheading for the “Christmas Tree” Christmas Lighted Glass Table Decoration of item number A072AA03780 will be 9505.10.1000, 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Of glass." The rate of duty will be Free.
The applicable subheading for the “Nativity” Christmas Lighted Glass Table Decoration of item number A072AA03780 will be 9505.10.3000, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof." The rate of duty will be Free.
We are returning your request for a classification ruling for the “Angel” Christmas Lighted Glass Table Decoration of item number A072AA03780 and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i):
A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations there under, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11.
We are unable to issue a ruling for the “Angel” Christmas Lighted Glass Table Decoration of item number A072AA03780 because this request concerns issues (classification of an angel as a festive article) which are currently before Headquarters.
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