The tariff classification of a light sculpture from China.

N283806 March 1, 2017 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julie Hsia Nicolas Holiday Inc. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a light sculpture from China. Dear Ms. Hsia: In your letter dated February 22, 2017, you requested a tariff classification ruling. You submitted a photograph and detailed description for the “GE StayBright LED 5ft 690 Light Neon Green Rope Light Tree Sculpture with White Star on Top.” The decoration resembles an evergreen tree that is constructed of a metal frame decorated with green LED lights while the star topper has white LED lights. The tree measures approximately 5’ in height, with a 60” lead wire. When illuminated, the “GE StayBright LED 5ft 690 Light Neon Green Rope Light Tree Sculpture with White Star on Top” simulates a decorated Christmas tree, and will be sold exclusively as a lawn decoration for Christmas. The applicable subheading for the “GE StayBright LED 5ft 690 Light Neon Green Rope Light Tree Sculpture with White Star on Top” 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 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 Wayne Kessler at wayne.kessler@cbp.dhs.gov. Sincerely, Steven A. Mack Director National Commodity Specialist Division