The classification of light sculptures from China.

N095455 March 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 classification of light sculptures from China. Dear Ms. Hsia: In your letter dated February 23, 2010, you requested a tariff classification ruling. You submitted photographs and specification sheets for the following light sculptures: Item #72101, GE Light Effects Color Changing Silhouette Snowman, is a three-dimensional representation of a top hat attired snowman that measures approximately 60” in height x 28” in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 36” lead wire, which is attached to a control box. When the control box is activated, the snowman is illuminated in multi-colors, simulating Christmas lights, or the control box can be used to achieve seven other lighting effects. Metal stakes are included for securing the snowman to the ground. Item #72104, GE Light Effects Color Changing Silhouette Tree, is a three-dimensional representation of a triangular-shaped decorated tree that measures approximately 66” in height x 28-1/2” in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 36” lead wire, which is attached to a control box. When the control box is activated, the tree is illuminated in multi-colors, simulating Christmas lights, or the control box can be used to achieve seven other lighting effects. Metal stakes secure the tree to the ground. Item #72108, GE Light Effects Color Changing Silhouette Angel, is a three-dimensional representation of an angel blowing a trumpet that measures approximately 60” in height x 28-1/2” in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 36” lead wire, which is attached to a control box. When the control box is activated, the angel is illuminated in multi-colors, simulating Christmas lights, or the control box can be used to achieve seven other lighting effects. Metal stakes secure the angel to the ground. Item #72120, GE Light Effects Color Changing Silhouette Snowflake, is a three-dimensional representation of a snowflake that measures approximately 36-1/2” in height x 42” in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 36” lead wire, which is attached to a control box. When the control box is activated, the snowflake is illuminated in multi-colors, simulating Christmas lights, or the control box can be used to achieve seven other lighting effects. Metal stakes are included for securing the snowflake to the ground. Item #72121, GE Light Effects Color Changing Silhouette Star, is a three-dimensional representation of a star that measures approximately 39-3/4” in height x 42” in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 36” lead wire, which is attached to a control box. When the control box is activated, the star is illuminated in multi-colors, simulating Christmas lights, or the control box can be used to achieve seven other lighting effects. Metal stakes are included for securing the star to the ground. During a phone conversation with this office, you stated that these light sculptures will be sold in retail stores specifically as decorations during and for the Christmas holiday, and will be removed from the store shelves following Christmas. The applicable subheading for the light sculptures 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