The classification of a Christmas Angel Light Sculpture from China.

N099329 April 1, 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 a Christmas Angel Light Sculpture from China. Dear Mr. Crago-Edwards: In your letter dated March 22, 2010, you requested a tariff classification ruling. You submitted a photograph and a sample of a Christmas Angel Light Sculpture identified as item number A073EA02786, which consists of a metal frame with attached light bulbs beneath an outer layer of clear polyvinyl chloride that is in the shape of a three-dimensional angel with measures approximately 36” in height. The angel has a golden halo and wings, and is depicted blowing a trumpet. The angel is decorated on its left side with holly leaves and holly berries. The Christmas Angel Light Sculpture is attached to a 30” lead wire that when connected to an electrical outlet illuminates the figure. You state that the Christmas Angel Light Sculpture does not provide practical illumination and will be sold in retail stores purely as a decoration during and for the Christmas holiday. You further state that this light sculpture will be removed from store shelves the day following Christmas. The applicable subheading for the Christmas Angel Light Sculpture identified as item number A073EA02786 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