The tariff classification of decorative illuminated articles from China.

N175375 July 27, 2011 CLA-2-95:RR:OT:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Ms. Maureen Sharma Mullally International, Inc. 1305 Republican Street Seattle, WA 98109 RE: The tariff classification of decorative illuminated articles from China. Dear Ms. Sharma: In your letter undated but received on July 15, 2011, you requested a tariff classification ruling. You submitted samples of a Santa Claus LED Light Night™ (style # 791791-SC), a Penguin LED Light Night™ (style # 791791-P), and an Angel LED Light Night™ (style # 791791-A). A fourth sample, Snowman LED Light Night™ (style # 791791-SM), was cited in your ruling request, but the sample was not included. Consequently, the Snowman LED Light Night™, will not be ruled upon until a sample is provided. The Santa Claus LED Light Night™ consists of a three-dimensional polyresin Santa Claus carrying a sack of toys that measures approximately 7” in height x 4” in diameter. The figure is depicted in his traditional red, fur-trimmed hat and suit with black belt and gold buckle. The figure has an “on-off” slide switch underneath its base, which activates batteries and light emitting diodes housed within. When the switch is slid to the “on” position, the Santa Claus figure is illuminated. The Penguin LED Light Night™ consists of a three-dimensional polyresin penguin that measures approximately 7” in height x 4” in diameter. The penguin wears a traditional Santa hat on its head and a blue and white scarf around its neck. The figure has an “on-off” slide switch underneath its base, which activates batteries and light emitting diodes housed within. When the switch is slid to the “on” position, the penguin is illuminated. The Angel LED Light Night™ consists of a three-dimensional polyresin angel that measures approximately 7” in height x 4” in diameter. The angel has a pink bow in its hair and a gold star in its right hand. The figure has an “on-off” slide switch underneath its base, which activates batteries and light emitting diodes housed within. When the switch is slid to the “on” position, the angel is illuminated. Although you propose classification of these “light nights” as utilitarian festive articles under tariff subheading 9817.95.05, HTSUS, we disagree. After examining the articles, we believe that these “light nights” are designed to utilize their light purely for its decorative effect. Our conclusion is supported by both the packaging for each article and their accompanying safety instructions, which clearly state that the LED Light Night™ is “For decorative indoor use only.” Consequently, the Santa Claus LED Light Night™ and the Penguin LED Light Night™ are more appropriately classified as Christmas decorations under tariff subheading 9505.10.2500, HTSUS. You also suggest classification of the Angel LED Light Night™ as a festive article under tariff subheading 9817.95.05, HTSUS, and cited three binding rulings to support your assertion. However, the subject merchandise is completely dissimilar in their construction and use from the lawn sculptures cited in the aforementioned binding rulings. The subject generic angel is not decorated with any festive symbols, nor is there anything about this particular angel that limits its use to Christmas. It would not be aberrant to display this angel beyond the Christmas holiday and throughout the year. Your samples are being returned as requested. The applicable subheading for the Santa Claus LED Light Night™, identified as style # 791791-SC, and the Penguin LED Light Night™, identified as style # 791791-P, 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. The applicable subheading for the Angel LED Light Night™, identified as style # 791791-A, will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics . . .: Statuettes and other ornamental articles." The rate of duty will be 5.3% ad valorem. 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 the 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