The classification of gift box light sculptures from China.

N095457 February 26, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The classification of gift box light sculptures from China. Dear Mr. Crago-Edwards: In your letter dated February 15, 2010, you requested a tariff classification ruling. You submitted a sample of a “Set of 3 Lighted Crystal Gift Boxes” identified as item #A073EA01703, which consists of an assortment of three lighted gift box sculptures that are three-dimensional representations of wrapped Christmas presents decorated with a bow on the top of each of their box frames. The first gift box light sculpture measures approximately 8” on all sides, is made of wire coated with green polyvinyl chloride (PVC), and has attached green mini bulbs. The second gift box light sculpture measures approximately 10” on all sides, is made of wire coated with red PVC, and has attached red mini bulbs. The third gift box light sculpture measures approximately 12” on all sides, is made of wire coated with white PVC, and has attached white mini bulbs. Each gift box light sculpture is attached to a 30” lead wire that when plugged into an electrical outlet illuminates the gift box light sculpture in green, red or white, respectively. The lights on the “Set of 3 Lighted Crystal Gift Boxes” merely serve to illuminate the article and not the surrounding area. Your sample is being returned upon your request. The applicable subheading for the “Set of 3 Lighted Crystal Gift Boxes” identified as item #A073EA01703 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