CLA-2-95:RR:NC:SP:222 H87842
Ms. Yvonne M. W. Richardson
The Millwork Trading Co., Ltd.
148 West 37th Street, 4th Floor
New York, NY 10018
RE: The tariff classification of Christmas decorations from China.
Dear Ms. Richardson:
In your letter dated January 22, 2002, you requested a tariff classification ruling.
The submitted sample is a 48” standing illuminated reindeer made of plastic with wire lighting. The reindeer is composed of collapsible construction for easy storage. Since this article, which is intended to be utilized indoors and outdoors and cannot be seen in the dark without the necessary lighting apparatus, it is apparent that the lighting components distinguish these articles as light sculptures and allow the articles to function as such. The light sculpture reindeer is primarily decorative in nature and it is used during the Christmas holiday season.
The applicable subheading for the light sculpture reindeer will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof, ornaments other. The rate of duty will be free.
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 Alice Wong at 646-733-3026.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division