The tariff classification of lighted, porcelain Christmas houses from China.

NY H81385 June 12, 2001 CLA-2-95:RR:NC:2:222 H81385 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Hoffacker Barthco Trade Consultants, Inc. 7575 Holstein Avenue Philadelphia, PA 19153 RE: The tariff classification of lighted, porcelain Christmas houses from China. Dear Mr. Hoffacker: In your letter, dated May 21, 2001, you requested a classification ruling on behalf of your client, Big Lots Stores, Inc., Columbus, OH. You have submitted six color photographs. The merchandise is comprised of lighted, porcelain, “Norman Rockwell” houses. They measure 7 ¾ inches in length and 8 ¾ inches in height, and are equipped with a 6 foot UL power cord. In your correspondence you indicate that these items will be imported for the Christmas season, that they will be sold in the Christmas sections of stores, and that they will be advertised as Christmas decorations. The porcelain, lighted Christmas houses are available in the following six styles: Style 15022548 is a school. There is a sign on the roof that says “SCHOOL,” and a clock is situated above the sign. A golden bell rests in a bell tower above the clock. The front door is red and a green Christmas wreath (with red berries and a red bow) is affixed to the door. A green Christmas wreath (with red berries and red bows) girds the periphery of the school beneath the roof. There are two, green fir trees (partially covered with snow) outside the school. The roof and ground are also partially covered with snow. Style 15022549 is a barbershop. The item depicts a two story, brick structure on whose ground floor is situated a barbershop. The barbershop has a large, ground floor window on top of which there is a sign that says “BARBER.” Behind the window the barber and clientele are standing together, singing carols. Outside the barbershop there is a fir tree (partially covered with snow), a cobblestone pavement (partially covered with snow), a green Christmas wreath with red berries and a red bow (suspended above the front door), and a green Christmas wreath with red berries (suspended below the roof eaves). The exterior of the house and two chimneys are red brick; the roof and foliage next to the front door are green. Style 15022551 is a two story house depicting people seated at a dinner table (behind the ground floor window). Outside the house there is a fir tree (partially covered with snow), red poinsettias with green foliage (beneath the ground floor window), green holly with red berries (beneath the second floor window), two green Christmas wreaths with red berries and red bows (one on the front door and one on the lamppost), and a Christmas wreath that winds around the length of the lamppost. The blue and purple roof is also partially covered with snow. Style 15022552 is a firehouse. The firehouse is three stories high. The firehouse has a large window on top of which there is a sign that says “FIRE STATION.” Behind the window firemen are depicted running towards the fire engine while bells are ringing. Outside the firehouse there is a fir tree that is partially covered with snow. The purple roof is also partially covered with snow; the sidewalk is covered with snow. The fire hydrant, door, fire engine, and firemen’s hats and coats are red. Style 15022553 is a hospital. The hospital is three stories high. The ground floor has an entrance on top of which there is a sign that says “HOSPITAL.” The exterior of the building features two, green Christmas wreaths with red berries and red bows (situated on either side of main entrance), four, green fir trees that are partially covered with snow (two on either side of the front window, one on the ground floor at the side of the building, and one on the second floor), and a green Christmas wreath with red berries and red bows that gird the hospital beneath the second floor. The roof is green and the exterior is purple and white. Style 1502255 is Santa’s workshop. The ground floor has a window on top of which there is a sign that says “SANTA’S WORKSHOP.” Behind the window Santa is depicted, wearing red pants and a white shirt, and examining a globe. Santa’s sleigh is outside, on the sidewalk, and it is filled with toys. The contents of the sleigh include a teddy bear, a red and white ball, a red and green musical drum, a red and white candy cane, and a green fir tree. The sleigh is blue and has green leaves along its sides; it rests on silver blades. The exterior of the building features a fir tree (partially covered with snow), green Christmas wreaths with red berries (draped below the roof), red and white candy canes, and a red door. The roof is green and it is partially covered with snow. The applicable subheading for porcelain, lighted Christmas houses will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for 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, 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 CFR 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division