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 a Christmas ornament 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 7251-10560, 10” Tabletop Christmas Cardinal with Seasonal Garland. The battery powered animated, light up decoration consists of a Cardinal perched upon a “snow dusted” artificial evergreen garland, red berries and pinecones. When activated, the item is illuminated by LED lighting, and the cardinal’s beak moves as if speaking while seasonal music plays. This item is marketed and sold only for the Christmas holiday.
The applicable subheading for item 7251-10560 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 [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division