The tariff classification of a Sparkle Bright Snowman Face, item # 72723, from China

N049098 January 26, 2009 CLA-2-95:OT:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julie Hsia Santa’s Best Craft Ltd 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a Sparkle Bright Snowman Face, item # 72723, from China Dear Ms. Hsia: In your letter dated January 12, 2009, you requested a tariff classification ruling. The Sparkle Bright Snowman Face is an 18” window decoration made of printed plastic, and includes suction cups for indoor use. The Snowman is depicted with a top hat decorated with large holly leaves and holly berries. The item is illuminated with 35 miniature lights, which only illuminates the article itself and not the surrounding area. It has an attached 60” lead wire and white cord set with fuse plug. The 18” window decoration will be attached to a window in the home via suction cups to help decorate the home during the Christmas holiday to create a festive atmosphere. The applicable subheading for a Sparkle Bright Snowman Face, item # 72723, 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