The tariff classification of Long Tinsel Beaded Candy Canes from Hong Kong.

N149819 March 9, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Nicole Watson Cornerstone Brands, Inc. 5568 West Chester Road West Chester, OH 45069 RE: The tariff classification of Long Tinsel Beaded Candy Canes from Hong Kong. Dear Ms. Watson: In your letter dated February 18, 2011, on behalf of HSN Improvements, you requested a tariff classification ruling. You submitted a sample, a photograph and descriptive information regarding Long Tinsel Beaded Candy Canes, identified as item number 370925. The article is comprised of a pair of identical three-dimensional representations of traditional red and white striped candy canes. The candy canes are two separate pieces that are packaged, sold, and used together. They are constructed from a metal frame beneath an outer layer of plastic, with attached light bulbs. Each candy cane measures approximately 48” in height and contains 80 clear lights. The Long Tinsel Beaded Candy Canes are attached to a lead wire that when connected to an electrical outlet illuminates the figures. You state that the Long Tinsel Beaded Candy Canes will be advertised and marketed only for the Christmas holiday as outdoor lawn decorations. Your sample is being returned upon your request. The applicable subheading for the Long Tinsel Beaded Candy Canes 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