The tariff classification of a Christmas light sculpture from Taiwan or China.

NY R02191 February 16, 2005 CLA-2-95:RR:NC:SP:225 R02191 CATEGORY: Classification TARIFF NO. 9505.10.2500 Mr. Troy D. Crago, CHB Atico International, USA 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Christmas light sculpture from Taiwan or China. Dear Mr. Crago: In your letter dated December 14, 2004, you requested a classification ruling. You have submitted a photograph depicting item number W073BA05114. It is a 150 Light Holographic Train Sculpture. The train sculpture is designed with Santa in the train engine and one car filled with Christmas presents and candy canes. The design of the train also includes what appears to be smoke coming from the engine. A 30” white UL listed electrical cord is included for indoor or outdoor use. When the electrical cord is plugged in, the 150 multiple colored lights twinkle in the train smoke, cart and wheels. The train measures 21” in height. The applicable subheading for stock number W073BA05114, the 150 Light Holographic Train Sculpture will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division