The classification of light sculptures from China.

N097532 March 17, 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 light sculptures from China. Dear Mr. Crago-Edwards: In your letter dated March 9, 2010, you requested a tariff classification ruling. You submitted the following samples: Item number A073EA02722, Christmas Reindeer Family Light Sculpture Set, consists of three light sculptures made of iron frames covered with polyvinyl chloride and attached light bulbs that depict a deer with antlers that measures approximately 42” in height, a deer without antlers that measures approximately 31” in height and a baby deer that measures approximately 19” in height, respectively. The reindeer are posed together as a “family.” The baby deer and “mother” deer are harnessed together with a lead wire while the “father” deer has a separate lead wire. When the lead wires are connected to an electrical outlet, the reindeer family is illuminated. Item number A073EA02787, Christmas Reindeer Family Light Sculpture Set, consists of three light sculptures made of iron frames covered with polyvinyl chloride and attached light bulbs that depict a deer with antlers that measures approximately 42” in height, a deer without antlers that measures approximately 31” in height and a baby deer that measures approximately 19” in height, respectively. The reindeer are posed together as a “family” and are decorated with matching red PVC bows decorated with holly leaves and holly berries. The reindeer family is harnessed together with a lead wire. When the lead wire is connected to an electrical outlet, the reindeer family is illuminated. Item number A073EA02795, Christmas Snowman Light Sculpture, is a light sculpture made of an iron frame covered with polyvinyl chloride that houses light bulbs attached to a lead wire. The snowman wears a traditional red Santa hat with a faux “fur” cuff decorated with holly leaves and holly berries and holds a decorated wreath in his right hand. When the lead wire is connected to an electrical outlet, the snowman is illuminated. You state that these light sculptures do not provide practical illumination and will be sold in retail stores purely as decorations during and for the Christmas holiday. You further state that these light sculptures will be removed from shelves the day following Christmas. Your samples will be returned upon your request. The applicable subheading for item number A073EA02722, Christmas Reindeer Family Light Sculpture Set, item number A073EA02787, Christmas Reindeer Family Light Sculpture Set, and item number A073EA02795, Christmas Snowman Light Sculpture, 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