The tariff classification of Tinsel Towne from China.

N035919 August 22, 2008 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of Tinsel Towne from China. Dear Ms. Aldinger: In your letter dated August 8 2008, you requested a tariff classification ruling. You have submitted a sample identified as item number 9002682, Tinsel Towne, which will be sold in two designs, “Light Show Village” and “Hamptons.” Each design depicts a winter scene that is attached to an artificial-snow covered plastic base that measures approximately 1” in height x 8” in width x 17” in length and contains electronics. “Light Show Village” features three artificial snow-covered houses that range in size from 3” to 5” in height and have decorated evergreen wreaths attached to their front doors. “Hamptons” features two artificial snow-covered houses and a barn with a silo that range in size from 3” to 5” in height with decorated evergreen wreaths attached to their front doors. Both designs also include three evergreen trees that measure approximately 3” in height, with one of the trees decorated with a gold garland. Next to this decorated evergreen tree are two ice skaters. One of the ice skaters wears a Santa Claus hat. There is a switch beneath the base that when turned to the “on” position, plays “Jingle Bells”, “Deck the Halls” and the “Gemmy Bell Carol”. The item is powered by three “AA” batteries, which are included, and is packaged in an illustrated cardboard box. Your sample is being returned upon your request. The applicable subheading for item number 9002682, Tinsel Towne (“Light Show Village” and “Hamptons”), 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