CLA-2-95:OT:RR:NC:N4:425
Ms. Julie Brining
John M. Brining Co., Inc.
202 Congress Street
Mobile, AL 36603
RE: The tariff classification of a Christmas ornament from China.
Dear Ms. Brining:
In your letter dated October 3, 2014, on behalf of Northwest Sourcing Ltd., you requested a tariff classification ruling.
You submitted a photograph and descriptive literature for the “Everglow™ Outdoor Decorative Ornaments LED Light”, which indicates that the item is a light-up plastic hanging ball ornament, complete with a crown and hanging loop. The ornament contains a LED module powered by three AAA batteries, as well as an eight hour timer.
The “Everglow™ Outdoor Decorative Ornaments LED Light” is marketed and sold exclusively for Christmas use only as a light-up hanging ball ornament for a homeowner’s outdoor Christmas tree.
The applicable subheading for the “Everglow™ Outdoor Decorative Ornaments LED Light” 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 [email protected].
Sincerely,
Gwenn Klein Kirschner
Director
National Commodity Specialist Division