CLA-2-95 OT:RR:NC:N4:425
Mr. Troy Crago-Edwards
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale, FL33301
RE: The classification of an assortment of light sculptures from China.
Dear Mr. Crago-Edwards:
In your letter dated March 9, 2010, you requested a tariff classification ruling.
The submitted sample, Christmas Ice Light Sculpture, identified as item #A073EA02775, consists of an assortment of three designs of light sculptures that measure approximately three feet in height and are made of molded clear plastic frames that house fifty clear light bulbs.
The first design, “Bear With Santa Hat”, depicts a standing, smiling bear with outstretched paws. It has dark eyes, a big, black nose, and wears a traditional red Santa hat with a white “fur” trimmed cuff and pom-pom at its peak.
The second design, “Snowman With Santa Hat”, depicts a smiling snowman with coal-like eyes, a red nose, and coal-like buttons on its front. The snowman wears a traditional red Santa hat with a white “fur” trimmed cuff and pom-pom at its peak.
The third design, “Reindeer” depicts a standing reindeer with antlers that is decorated with a red collar trimmed with white “fur” that matches the color scheme of the Santa hats on the bear and snowman light sculptures.
All of the light sculptures are attached to a 30” lead wire that when plugged into an electrical outlet illuminates the figures in white and the Santa hats and reindeer collar in red. You state that the Christmas Ice Light Sculpture assortment will be sold in retail stores as decorations for the Christmas holiday and removed from shelves the day following Christmas.
The applicable subheading for the Christmas Ice Light Sculpture, identified as item #A073EA02775 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