CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit 713, 7F, Tower 1
Harbour Centre
1 Hok Cheung St., Hunghom
Hong Kong, China
RE: The tariff classification of Nativity Scenes from China.
Dear Ms. Long:
In your letter dated November 7, 2016, you requested a tariff classification ruling.
You submitted a photograph and detailed description of item number 2242-09755, 9” LED Illuminated Manger Scene with Seasonal Music. The battery powered, LED light-up decoration depicts the Nativity scene with Mary and Joseph flanking the baby Jesus underneath an arch of the stable. Looking on, are the Three Wise Men and a lamb, with the Star of Bethlehem overhead. When activated, the LED lighting illuminates the clear plastic figures and seasonal music plays. This item will be marketed and sold only for the Christmas holiday.
You submitted a photograph and detailed description of item number 5246-13545, 13” LED Illuminated Nativity Scene with Christmas Music. The battery powered, LED light-up decoration depicts the Nativity scene with Mary and Joseph flanking the baby Jesus underneath a stylized arch. Looking on, are the Three Wise Men and a lamb. When activated, the LED lighting illuminates the clear plastic figures and Christmas music plays. This item will be marketed and sold only for the Christmas holiday.
You submitted a photograph and detailed description of item number 5246-12588HD, 12” LED Illuminated Nativity Scene with Christmas Music. The battery powered, LED light-up decoration depicts the Nativity scene with Mary holding the baby Jesus with Joseph looking on, underneath a stylized arch. When activated, the LED lighting illuminates the clear plastic figures and Christmas music plays. This item will be marketed and sold only for the Christmas holiday.
The applicable subheading for item numbers 2242-09755, 5246-13545 and 5246-12588HD will be 9505.10.3000, 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: Articles for Christmas festivities and parts and accessories thereof: Nativity scenes and figures thereof.” 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division