The tariff classification of LED decorations from China.

N253873 June 27, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Ms. Lynn Schab Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of LED decorations from China. Dear Ms. Schab: In your letter dated May 14, 2014, on behalf of Rite Aid Corporation, you requested a tariff classification ruling. The sample submitted, identified as item number 9033710, LED Ice Cube Snowman Color Changing, is an assortment of three styles of LED lighted plastic figures with metal “stick” arms and mitten hands. The figures measure approximately 4-1/2 inches in height, and depict snowmen made of simulated ice. Each figure stands on a faux snow base, with battery powered, color changing, LED lights housed inside the base and activated by a slide switch. When activated, the snowmen are illuminated. Snowman A-8-84807-01994-2 wears a Santa hat and a bow tie. Snowman B-8-84807-01995-9 wears a Santa hat and a scarf. Snowman C-8-84807-01996-6 has similar construction to the two previous styles, but is not adorned in a Santa hat. The samples will be returned as requested. The applicable subheading for Snowman A-8-84807-01994-2 and Snowman B-8-84807-01995-9 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 Snowman C-8-84807-01996-6 will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Other articles of plastics…statuettes and other ornamental articles.” The rate of duty will be 5.3 percent 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 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 WAYNE.KESSLER@CBP.DHS.GOV. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division