CLA-2-95:OT:RR:NC:N4:425
Ms. Julie Hsia
Nicolas Holiday Inc.
204 Spring Hill Road
Trumbull, CT 06611
RE: The tariff classification of light sculptures from China.
Dear Ms. Hsia:
In your letter dated January 24, 2017, you requested a tariff classification ruling.
You submitted a photograph and detailed description for the “GE StayBright LED 2 pack standing and feeding reindeers.” Both reindeer are constructed of a metal frame decorated with lights, and have a 60” white lead wire. The standing reindeer measures approximately 48” in height x 32” in width, and is illuminated with 300 LED lights. The feeding reindeer measures 31” in height x 40” in width, and is illuminated with 270 LED lights. The “GE StayBright LED 2 pack standing and feeding reindeers” are lawn decorations that will be sold exclusively for Christmas.
The applicable subheading for the “GE StayBright LED 2 pack standing and feeding reindeers” 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