The tariff classification of a GE Light Effects 60" Tall 50 Light Color Changing Silhouette Santa from China.

N093038 February 19, 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 a GE Light Effects 60” Tall 50 Light Color Changing Silhouette Santa from China. Dear Ms. Hsia: In your letter dated February 1, 2010, you requested a tariff classification ruling. You submitted a photograph of a GE Light Effects 60” Tall 50 Light Color Changing Silhouette Santa identified as item #72102. The article consists of a metal wire frame in the shape of a waving Santa Claus that measures approximately five feet in height and is decorated with fifty light bulbs that outline Santa’s body and hat. The article is attached to a 36” lead wire, which is connected to a control box. By utilizing the control box, the user can cause the light bulbs to change colors, along with other lighting effects. This light serves to illuminate the Santa Claus but does not illuminate the surrounding area. The article is intended purely as a decoration for the Christmas holiday. The applicable subheading for the GE Light Effects 60” Tall 50 Light Color Changing Silhouette Santa identified as item #72102 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 rulings for item #72101, GE Light Effects 60” Tall 50 Light Color Changing Silhouette Snowman, item #72104, GE Light Effects 60” Tall 50 Light Color Changing Silhouette Tree, and item #72108, GE Light Effects 60” Tall 50 Light Color Changing Silhouette Angel. Should you still wish rulings on these articles, resubmit your request along with the following information: Please provide advertising documenting the specific time period that each article is sold and its specific use(s). Describe each article’s “dazzling light effects” and the eight functions of the accompanying control box. If you have a specific website for each article, provide the name of the website and a copy of the article’s webpage. Supply a material component breakdown for each article by percentage, and provide a value breakdown for each component. 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