The classification of inflatable lawn decorations from China.

N101822 April 21, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Heather Mooney QVC, Inc. 1200 Wilson Drive West Chester, PA 19382 RE: The classification of inflatable lawn decorations from China. Dear Ms. Mooney: In your letter dated April 16, 2010, you requested a tariff classification ruling. You submitted photographs of an assortment of inflatable lawn decorations, identified as item number H167926, which will be advertised and marketed during a “Christmas in July” network program. The first design, “Santa”, depicts a three-dimensional representation of a traditionally attired Santa Claus holding a blue and white Christmas stocking. The second design, “Snowman”, depicts a three-dimensional representation of a snowman with coal-like eyes and mouth, a carrot nose, and attired in a black top hat, blue scarf and green mittens. The snowman’s top hat is decorated with holly leaves and a holly berry, and the snowman is holding a wrapped present. The third design, “Penguin”, depicts a penguin attired in a blue top hat with a red band and wearing a green scarf. The penguin’s arms are wrapped around a large, red, simulated Christmas tree ornament with a gold crown and hanging loop. Each inflatable lawn decoration measures approximately eight feet in height and is made of 70% nylon fabric, 20% plastic and 10% metal. Inside each decoration are five light bulbs that are attached to a lead wire. When the lead wire is connected to an electrical outlet, the inflatable lawn decorations are illuminated. The articles are imported with tethers and stakes for securing them to the ground. The inflatable lawn decorations do not provide practical illumination and will be advertised, marketed and sold purely as decorations for the Christmas holiday. The applicable subheading for the 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