The classification of light sculptures from China.

N097534 March 19, 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 photographs and samples of a “Snowman” Christmas Plush Light Sculpture and a “Penguin” Christmas Plush Light Sculpture assortment identified as item #A073EA02728, which consists of a pair of light sculptures that measure approximately 48” in height. The light sculptures are made of metal and polyvinyl chloride covered with plush material, and house light bulbs inside their figure-forming frames. The first design, “Snowman”, depicts a snowman with coal-like eyes and mouth, a carrot nose and outstretched stick-like arms. The figure wears a red scarf and a top hat. The second design, “Penguin”, depicts a bow-tied penguin wearing a traditional Santa hat decorated with holly leaves and holly berries. Both light sculptures are attached to a 30” lead wire that when connected to an electrical outlet illuminates the figures. 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 the “Snowman” Christmas Plush Light Sculpture and the “Penguin” Christmas Plush Light Sculpture identified as item #A073EA02728 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