The tariff classification of Christmas LED Snowman Water Spinners from China.

N111575 June 23, 2010 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Kathleen Root Barthco Trade Services, division of OHL 5101 S. Broad Street Philadelphia, PA 19112 RE: The tariff classification of Christmas LED Snowman Water Spinners from China. Dear Ms. Root: In your letter dated June 18, 2010, you requested a tariff classification ruling on behalf of your client, Big Lots Stores, Inc. You submitted photographs and descriptive information regarding two styles of battery-powered Christmas LED Snowman Water Spinners, identified as item number C91596-2. Both styles of snowmen, which will be sold separately, are constructed of acrylic and measure 8.25” in height. One snowman is dressed in a top hat and a red scarf, and holds a tree decorated with Christmas tree lights in one hand and the end of the light string in the other hand. The other style features a snowman wearing a red and green stocking cap with a blue muffler, holding a wrapped Christmas present in one hand and two snowflakes in the other hand. The bodies of the snowmen are transparent, in order to view the blowing snow inside them, when the switch at the base is turned to the “on” position. These articles serve no functional purpose, but are designed exclusively as decorations for the Christmas holiday. The applicable subheading for the Christmas LED Snowman Water Spinners 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