CLA-2-95:OT:RR:NC:N4:425
Ms. Rachel Zhang
Pan Asian Creations Limited
No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of a nativity marker from China.
Dear Ms. Zhang:
In your letter dated October 7, 2018, you requested a tariff classification ruling.
You submitted photographs and detailed descriptions for item # 9201-27509, “Pathway Marker Shepherds Hook with Updated Nativity Scene,” consists of a cane-shaped metal pole that has an upturned end on top that allows it to hold a “lantern” while the bottom of the pole has a pointed end for insertion into the ground. On its plastic panes, the lantern has silhouetted imagery of Mary seated on a donkey led by Joseph beneath the Star of Bethlehem. When LEDs in the interior of the lantern are activated via a slide switch, the imagery on the panes is illuminated.
Although referred to as a pathway marker, the article utilizes light purely for its decorative effect in illuminating the imagery of Mary, Joseph and the Star of Bethlehem. Any useful lighting, if any, is only incidental to use of the importation as a decorative article advertised, marketed and sold as an outdoor decoration for Christmas.
The applicable subheading for item number 9201-27509 will be 9505.10.3000, Harmonized Tariff Schedule of the United States (HTSUS), “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.
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 https://hts.usitc.gov/current.
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,
Steven A. Mack
Director
National Commodity Specialist Division