The classification of light sculptures from China.

N100175 April 9, 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 30, 2010, you requested a tariff classification ruling. You submitted samples, photographs and advertisement circulars regarding a Snowman Light Sculpture, identified as item number A073EA01708, and an Angel With Horn Light Sculpture, identified as item number A073EA02166. The Snowman Light Sculpture is a three-dimensional representation of a snowman that is made of a metal frame with attached light bulbs beneath an outer layer of clear polyvinyl chloride that measures approximately 36” in height. The snowman has coal-like eyes and mouth and a carrot nose, and is adorned with a black hat with a red and green band and a red and green scarf. The Snowman Light Sculpture is attached to a 30” lead wire that when connected to an electrical outlet illuminates the figure. The Angel With Horn Light Sculpture is a three-dimensional representation of an angel that is made of a metal frame with attached light bulbs beneath an outer layer of clear polyvinyl chloride that measures approximately 36” in height. The angel has a golden halo and wings, and is depicted blowing a golden horn. The Angel With Horn Light Sculpture is attached to a 30” lead wire that when connected to an electrical outlet illuminates the figure. You state that these light sculptures do not provide practical illumination and will be sold purely as decorations for the Christmas holiday. You also state in your ruling request and support with accompanying advertising literature, that the environment of sale for these light sculptures will be a section of the store, devoted to displaying Christmas or holiday items, and that such sales will only occur during a limited period of time before Christmas, with the light sculptures removed from store shelves the day following Christmas. In Headquarters Ruling Letter (HRL) H020852, dated May 8, 2009, CBP determined that certain outdoor light sculptures utilized during Christmas were classifiable under Heading 9505, HTSUS, if they met the principal use criteria established in United States v. Carborundum Company, 63 CCPA 98, C.A.D. 1172, 536 F.2d 373 (1976), cert. denied, 429 U.S. 979 (Carborundum). Therefore, in accordance with HRL H020852, the Carborundum factors, taken together, lead to the conclusion that the subject merchandise is within the same class of merchandise principally used during Christmas. The applicable subheading for the Snowman Light Sculpture, identified as item number A073EA01708, and the Angel With Horn Light Sculpture, identified as item number A073EA02166, 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