CLA-2-95:OT:RR:E:NC:4:425
Ms. Trudi Van Heuveln
Impact Innovations
223 SE 1st Avenue
Clara City, MN 56222
RE: The tariff classification of a “JOY Rope Light Decoration” from China.
Dear Ms. Van Heuveln:
In your letter dated April 6, 2009, you requested a tariff classification ruling.
You submitted a photograph of a “JOY Rope Light Decoration” (no item #), which consists of a lighted decoration made of a metal frame covered with a red plastic rope light in the shape of the word “JOY”. The decoration measures approximately 12” in height x 17-1/2” across, and is intended to hang in the window purely as a Christmas decoration. It does not provide usable light.
You state that the word “JOY” is derived from the hymn “Joy to the World” sung primarily at Christmas to herald the arrival of Jesus, and that this decoration will only be sold in the Christmas seasonal department of retail stores from September through December.
Although you suggest festive classification of the “JOY Rope Light Decoration” as a non-ornament under tariff subheading 9505.10.4020, HTSUS, recent court decisions indicate that the decoration is more appropriately classified as an ornament under tariff subheading 9505.10.2500, HTSUS.
The applicable subheading for the “JOY Rope Light Decoration” 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