The tariff classification of a plastic revolving Christmas tree stand from China.

NY K86410 June 18, 2004 CLA-2-39:RR:NC:SP:221 K86410 CATEGORY: Classification TARIFF NO. 3924.90.5500 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a plastic revolving Christmas tree stand from China. Dear Mr. Morse: In your letter dated May 14, 2004, on behalf of your client Meijer Distribution, you requested a classification ruling. The submitted sample is identified as item number 060-RTS3, a plastic tree carousel. The tree carousel is a revolving Christmas tree stand. The tree stand can hold an artificial Christmas tree that measures up to 7.5 feet high. A remote control device in the shape of Santa Claus is included with the tree stand. The remote control device has three buttons. Pressing the buttons will cause the tree to rotate, light up or play up to 12 Christmas songs. The sample is returned as you requested. The applicable subheading for the plastic revolving Christmas tree stand will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles and toilet articles of plastics: Other: Other. The rate of duty will be 3.4 percent ad valorem. 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 Joan Mazzola at 646-733-3023. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division