The tariff classification of the GE Light Effects 6 Light Color Changing Acrylic White Tree from China.

N092915 February 10, 2010 CLA-2-95 OT:RR:NC:N4:425 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 the GE Light Effects 6 Light Color Changing Acrylic White Tree from China. Dear Ms. Hsia: In your letter dated January 29, 2010, you requested a tariff classification ruling. You submitted a photograph of the GE Light Effects 6 Light Color Changing Acrylic White Tree identified as item #71706. The article consists of a white acrylic evergreen tree that measures approximately 14” in height x 7-1/2” in diameter at its base, and is decorated with ball ornaments and a star tree topper. The tree is attached to a 36” lead wire that when plugged into an electrical outlet causes the tree and its decorations to glow in six alternating colors. The light serves merely to illuminate the article and not the surrounding area. The GE Light Effects 6 Light Color Changing Acrylic White Tree is intended purely as a decoration for the Christmas holiday. The applicable subheading for the GE Light Effects 6 Light Color Changing Acrylic White Tree identified as item #71706 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/. We are unable to issue a ruling for item #71703, GE Light Effects 6 Light Color Changing Acrylic Green Tree, without a sample. Should you still wish rulings on this article, please include a sample, along with your resubmission, and the material that we have returned to you. 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