The tariff classification of a Christmas decoration from China.

NY K83616 March 8, 2004 CLA-2-95:RR:NC:SP:225 K83616 CATEGORY: Classification TARIFF NO. 9505.10.2500 Ms. Mary Butterline Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Christmas decoration from China. Dear Ms. Butterline: In your letter dated February 25, 2004, you requested a classification ruling. The submitted sample is identified as XTT Church Acrylic Lighted, item number 937167. It is a lighted church made of acrylic with a clear frosted finish. The church is decorated with holly berries and glitter. It measures 7-1/2” x 5-1/4” x 9-1/2” high. The clear lighted function operates with 3 “AA” batteries, the batteries are not included. It is your proposed suggestion that this item would be classified under subheading 9505.10.4020. This classification covers functional items for the Christmas holiday season. The lighted acrylic church is not a functional article. It is considered to be part of the Christmas village decorations used during the Christmas holiday season. The sample is returned as you requested. The applicable subheading for the acrylic lighted church 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: 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 Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division