The tariff classification of a XGW BO LED Figurine (item # 9002925) from China

N031681 July 17, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.1000 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a XGW BO LED Figurine (item # 9002925) from China Dear Ms. Elvi: In your letter dated June 18, 2008, you requested a tariff classification ruling. The XGW BO LED Figurine is a miniature Christmas tree mostly made of glass and measures approximately 4” in height x 2 ½” in width. The glass Christmas tree is adorned with red and yellow ornaments and features a gold star tree topper. The tree rests on a circular stand with an on/off button on the side and when turned to “on”, the bottom of the Christmas tree flashes red, blue and pink neon colors. The XGW BO LED Figurine will be used in the home to help celebrate the Christmas holiday. The applicable subheading for a XGW BO LED Figurine (item # 9002925) will be 9505.10.1000, Harmonized Tariff Schedule of the United States (HTSUS), 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: Of glass." The rate of duty will be Free. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. We are returning your request for a classification ruling for two LED Angel and Nativity Scene figurines and any related samples, exhibits, etc., because of non-conformity with the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). According to 19 C.F.R. 177.1(a)(2)(i): A question arising in connection with a Customs transaction already before a Customs office will normally be resolved by that office in accordance with the principles and precedents previously announced by the Headquarters Office. If such a question cannot be resolved on the basis of clearly established rules set forth in the Customs and related laws, or in the regulations thereunder, or in applicable Treasury Decisions, rulings, opinions, or court decisions published in the Customs Bulletin, that office may be requested to forward the question to the Headquarters Office for consideration, as more fully described in Section 177.11. Because this request concerns a current transaction already before Customs Headquarters (the classification of angels and Nativity scenes and figures), we are unable to issue a ruling. 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 Wayne Kessler at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division