CLA-2-95 OT:RR:NC:N4:425
Ms. Julie Hsia
Santa’s Best Craft Ltd.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of a GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Snowman and a GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Standing Buck from China.
Dear Ms. Hsia:
In your letter dated February 1, 2010, you requested a tariff classification ruling.
You submitted photographs of a GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Snowman identified as item #72180 and a GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Standing Buck identified as item #72181.
The GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Snowman consists of a snowman that measures approximately 48” in height and is made from a metal frame covered with plastic “ice” chips. The snowman is attired in a stovepipe hat and red scarf and holds what appear to be large Christmas ball ornaments in his outstretched hands. The snowman is decorated with fifty color-changing light bulbs, which are powered by a 36” lead wire attached to a control box. When the control box is utilized, the light bulbs and Christmas ball ornaments change various colors.
The GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Standing Buck consists of a deer with curved antlers that measures approximately 48” in height and is made from a metal frame covered with plastic “ice” chips. The deer is posed with its back arched, and its head pointed toward the sky. The deer is decorated with fifty color-changing light bulbs, which are powered by a 36” lead wire attached to a control box. When the control box is utilized, the light bulbs on the deer’s body and antlers turn various colors and the deer’s nose glows red.
The lights on both the GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Snowman and the GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Standing Buck merely serve to illuminate the article and do not illuminate the surrounding area.
The applicable subheading for the GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Snowman identified as item #72180 and a GE Light Effects 48” Tall 50 Light Color Changing Crystal Elegance Standing Buck identified as item #72181 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