The tariff classification of lighted grazing deer from China.

N237591 February 4, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of lighted grazing deer from China. Dear Ms. Liu: In your letter dated January 21, 2013, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a lighted UL 50” 70L LED Mesh Fabric Grazing Deer with Glitter, identified as item number A073CA03488. The deer figure is constructed of a metal frame covered with fabric. The deer is illuminated from the inside by a series of pure clear LED light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the deer is illuminated. You also submitted a photograph and descriptive information regarding a lighted UL 50” 70L PVC Rattean (sic) Grazing Deer, identified as item number A073EA03548. The deer figure is constructed of a metal frame supporting PVC Rattean (sic) and is illuminated by a series of 3.5v clear light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the deer is illuminated. Both the UL 50” 70L LED Mesh Fabric Grazing Deer with Glitter and UL 50” 70L PVC Rattean (sic) Grazing Deer are intended purely as decorative outdoor light sculptures for Christmas. The applicable subheading for item numbers A073CA03488 and A073EA03548 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, Thomas J. Russo Director National Commodity Specialist Division