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

NY H81736 June 12, 2001 CLA-2-95:RR:NC:2:222 H81736 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Barbara Wierbicki Tompkins and Davidson, LLP One Astor Plaza 1515 Broadway New York, NY 10036-8901 RE: The tariff classification of lighted, plastic Christmas houses from China. Dear Ms. Wierbicki: In your letter, dated May 31, 2001, you requested a classification ruling on behalf of your client, Avon Products, Inc., New York, NY. You have submitted one sample of a lighted, plastic Christmas house. The sample is being returned as you have requested. The merchandise, “Fiber Optic House,” item PP TBD, style F658371, is a plastic, Victorian style house with a slate roof, wrap-around porch, and surrounding landscape (including a birch type tree). The house, with the adjacent, birch type tree, measures 11 ½ inches in length, 6 ½ inches in width, and 14 inches in height. The land around the house is depicted as covered with snow and it features a snowman, a Christmas tree, and wooden logs (stacked against the side of the house). The representation includes a white birch type tree and a turn of the century, wrought iron style lamppost in front of the house. The house is partially covered with snow and it is decorated with Christmas lights beneath the roof, a green Christmas wreath (with a red bow, affixed to the front door), two, green fir trees (one behind the window on the ground floor and one in front of the house), and a snowman (with a carrot nose, black hat with a pink hatband, and a pink scarf). The front door and windowpanes are red. All of the windows are of transparent or translucent plastic. The ornament is equipped with a UL approved, AC adapter that permits the various lights, including ones incorporated into the branches of the tree and embedded into the snow, to illuminate. With the exception of the upstairs and porch lights (for which spares are included) and those on the two Christmas trees and in the lamppost, the fiber optic lights change color (clear, pink, red, green, and blue), and periodically twinkle, as well. The applicable subheading for plastic, 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