CLA-2-96:OT:RR:NC:2:236
Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111
RE: The tariff classification of XCA LED-3pc SNOWMEN from China
Dear Mr. Stinson:
In your letter dated May 18, 2011, you requested a tariff classification ruling. A sample of the LED paraffin wax snowman was submitted for review and is being returned as requested.
You describe the product as a set of three assorted wax snowmen, sold for the Christmas season as a lighted Christmas decoration. The sample submitted for review is a miniature three-color cycling LED wax snowman; Liss Item # 9014877, MFG Item # 73493. The snowman measures approximately 14.5 centimeters in height by 5.5 centimeters in width. It is made of white paraffin wax and is decorated with a red scarf and green beanie hat. It incorporates an LED light, which you state cycles through three alternating colors powered by a 3V battery. The light serves to illuminate the snowman figure but does not illuminate the surrounding area.
You suggest classification as a Christmas decoration under subheading 9505.10.2500 of the Harmonized Tariff Schedule of the United States (HTSUS), which provides for festive articles. The generic snowman figure is a symbol of winter rather than a symbol of any holiday. The beanie hat and scarf are not recognized festive motifs. LED colors are not recognized festive symbols.
The applicable subheading for the wax snowmen will be 9602.00.4000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for worked vegetable or mineral carving material and articles of these materials; molded or carved articles of wax, of stearin, of natural gums or natural resins, of modeling pastes, and other molded or carved articles, not elsewhere specified or included; worked, unhardened gelatin (except gelatin of heading 3503) and articles of unhardened gelatin: Molded or carved articles of wax. The rate of duty will be 1.8 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 Nuccio Fera at (646) 733-3434.
Sincerely,
Robert B. Swierupski
Director
National Commodity Specialist Division