The tariff classification of decorative LED-lit boxes from China

N282821 February 7, 2017 CLA-2-44:OT:RR:NC:4:234 CATEGORY: Classification TARIFF NO.: 4420.10.0000; 9505.90.6000 Ms. Kimberly Howard Mark Feldstein & Associates, Inc. 6500 Weatherfield Court Maumee, OH 43537 RE: The tariff classification of decorative LED-lit boxes from China Dear Ms. Howard: In your letter, dated January 24, 2017, you requested a classification ruling. The ruling was requested on four decorative wood boxes internally lit with LED lights. Photographs and product descriptions were submitted for review. Item SSLB8LVM, I Love You to the Moon and Back, is a box measuring approximately 8” H x 8” W x 1.5” D and constructed of medium density fiberboard (MDF) faced with textured paper. It features laser cutouts in the shape of a crescent moon, stars, and the words, “I Love You to the Moon and Back,” in stylized script on the front. The cutouts are covered with translucent plastic, which you state is polyvinylchloride (PVC). Multiple LED lights are secured inside the box and are activated by an on/off switch on the back of the unit. When illuminated they shine through the cutout designs for a decorative effect. A timer allows the lights to be automatically set for six hours of continuous illumination and shut off for eighteen hours. The decorative LED light box is designed to be mounted on a wall, via a hole on its back, or displayed free-standing on a flat surface. The item is packaged for retail in a cardboard box, mostly open on the front, which allows potential customers to press a “Try Me” button on the corner to see the item in its illuminated condition prior to purchase. The Try Me feature disconnects when a consumer removes the item from the packaging after purchase. Item SSLB8HIW, Home is Where Our Story Begins, is a MDF box measuring approximately 8” H x 8” W x 1.5” D faced with textured paper. It features laser cutouts of the words, “Home is Where Our Story Begins,” in various fonts on the front. The cutouts are covered with a translucent plastic material. As with the first item, multiple LED lights are secured inside the box and are activated by an on/off switch on the back of the unit. When illuminated they shine through the cutout designs for a decorative effect. A timer allows the lights to be automatically set for six hours of continuous illumination. The box is designed to be mounted on a wall, via a hole on its back, or displayed free-standing on a flat surface. The item is packaged for retail in a cardboard box, mostly open on the front, which allows potential customers to press a “Try Me” button on the corner to see the design in its illuminated condition. The Try Me feature disconnects when a consumer removes the item from the packaging after purchase. Item SSLBBOG, Halloween Boo, is a six-sided MDF box faced with textured paper measuring approximately 8” W x 4.75” H x 1.5” D. It features laser cutouts of bats and the word, “BOO” with silhouetted ghosts on the front. The cutouts are covered with a green translucent plastic. When activated LED lights mounted inside shine through the cutouts. The item is designed to stand on a flat surface as a Halloween decoration. A timer allows the lights to be automatically set for six hours of continuous illumination. It is packaged for retail in a cardboard box, mostly open on the front, which allows potential customers to press a “Try Me” button on the corner to see the design in its illuminated condition. The Try Me feature disconnects when a consumer removes the item from the packaging after purchase. Item RPWDDWTM, Deer in Woods, is a round box, made of pine, measuring approximately 11.5” in diameter x 1.5” D. Cutouts of the surrounding material create the silhouette of a deer, trees and stars on the front. The cutout areas are covered with translucent plastic. Multiple LED lights mounted inside illuminate to accentuate the design. An on/off switch is located on the battery compartment mounted on the back of the unit. A metal hanger allows for wall hanging. It is packaged for retail in a cardboard box, mostly open on the front, which allows potential customers to press a “Try Me” button on the corner to see the design in its illuminated condition. The Try Me feature disconnects when a consumer removes the item from the packaging after purchase. The applicable subheading for items SSLB8LVM, I Love You to the Moon and Back; SSLB8HIW, Home is Where Our Story Begins; and RPWDDWTM, Deer in Woods; will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Wood marquetry and inlaid wood; caskets and cases for jewelry or cutlery and similar articles, of wood; statuettes and other ornaments, of wood; wooden articles of furniture not falling within chapter 94: Statuettes and other ornaments, of wood.” The rate of duty will be 3.2% ad valorem. The applicable subheading for item SSLBBOG, Halloween Boo, will be 9505.90.6000, HTSUS, which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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 the World Wide Web at https://hts.usitc.gov/current. 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 Charlene Miller at Charlene.Miller@dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division