CLA-2-85:OT:RR:NC:N1:112
Leslie Zoe Grillo
QVC
1200 Wilson Dr.
MC 232
West Chester, PA 19382
RE: The tariff classification of pre-lit reindeers from China
Dear Ms. Grillo:
In your letter dated April 8, 2010, you requested a tariff classification ruling.
The items concerned are referred to as pre-lit reindeers (item # H167735). There are two versions of this item, a standing reindeer and a laying reindeer. Each reindeer is made of PVC that is covered with classic natural mini pinecones. These items also incorporate 50 incandescent lights which are use to illuminate this decorative article.
The standing deer measures approximately 26 inches in height to the top of its antlers and the laying deer measures approximately 22.5 inches in height to the top of its antlers. Both measure approximately 14 inches in length. Each reindeer incorporates a 36 inch long electrical lead cord, and comes equipped with 50 clear or multicolored lights. These devices are for indoor use only.
You have proposed classification of these devices under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for articles for Christmas festivities and parts and accessories thereof. Articles constructed of natural foliage, i.e. pine cones, are excluded from classification in chapter 95 as festive.
You also proposed classification of these devices under subheading 1404.90.9090, Harmonized Tariff Schedule of the United States (HTSUS), which provides for vegetable products not elsewhere specified or included. The addition of the electric wiring and lights creates an article whose cost, marketability, and consumer expectations are significantly influenced by the electrical components. As such it is our opinion that these electrical articles would be more specifically classified elsewhere.
The applicable subheading for the pre-lit reindeers (item # H167735) will be 8543.70.9650, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Electrical machines and apparatus…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6%
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 Steven Pollichino at (646) 733-3008.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division