The tariff classification of a "16.5" Musical Lighted Snow Scene" (item #9002756) from China

N031682 July 11, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Sidestra Elvi Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a “16.5” Musical Lighted Snow Scene” (item #9002756) from China Dear Ms. Elvi: In your letter dated June 19, 2008, you requested a tariff classification ruling. The “16.5” Musical Lighted Snow Scene” is a battery operated (3 AA batteries included) item which when turned on plays traditional Christmas music including “Carole of the bells”, “We wish you a Merry Christmas” and “Deck the Halls”, and lights up. The item also features four evergreen trees and a church, all covered in snow to complete the scene. The “16.5” Musical Lighted Snow Scene” is a purely decorative article that when turned on will be used in the home to create a festive environment to help celebrate the Christmas holiday. The applicable subheading for a “16.5” Musical Lighted Snow Scene” (item #9002756) will be 9505.10.2500, 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: Christmas ornaments: Other: Other.” 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/. 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