The tariff classification of a lighted penguin decoration from China.

N238690 February 22, 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 Ft. Lauderdale, FL 33301 RE: The tariff classification of a lighted penguin decoration from China. Dear Ms. Liu: In your letter dated February 21, 2013, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a lighted UL 28” 35L Fabric Penguin wearing a Santa Claus hat and scarf, identified as item number A073EA03512. The penguin figure is constructed of a metal and plastic frame covered with fabric. The penguin is illuminated from the inside by a series of 3.5 v clear light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the penguin is illuminated. The applicable subheading for item A073EA03512 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