The tariff classification of various Christmas Lighting Displays from China

NY C81254 April 30, 1998 CLA-2-95:RR:NC:SP:225/222 C81254 CATEGORY: Classification TARIFF NO.: 9505.10.2500 David M. Murphy Grunfeld, Desiderio, Lebowitz & Silverman LLP 245 Park Ave. 33rd Floor New York, New York 10167-4000 RE: The tariff classification of various Christmas Lighting Displays from China Dear Mr. Murphy: In your letter dated October 29, 1997 you requested a tariff classification ruling on behalf of your client Noma Christmas. We apologize for the delay, but there was a large backlog of letters awaiting the result of Customs' appeal of Midwest of Cannon Falls. The instant products are: Item 1482 - 80 light 23 inch five pointed Marquee Clear Item 1535 - 3 light five inch Red Twinkle Bell Cluster Item 2020 - 20 light 18 inch five pointed Outdoor white Star Item 21001 - 50 light Display/Candle Shape The items are purely decorative and are rigid illuminated representations of Christmas motifs. The items are designed to decorate the home during the Christmas season. The goods are bought and sold as Christmas decorations. The applicable subheading for all four items will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles,....: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments; Other: 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 J. Wong at (212) 466-5538. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division