CLA-2-95:OT:RR:NC:N4:425
Ms. Brandi Long
Pan Asian Creations Limited
Unit No. 182, 1/F., Peninsula Centre
No. 67 Mody Road
Kowloon, Hong Kong
China
RE: The tariff classification of Christmas decorations from China.
Dear Ms. Long:
In your letter dated December 17, 2021, you requested a tariff classification ruling.
You submitted photos and detailed descriptions of two battery powered, illuminated plastic decorations depicting Christmas trees.
The first article, identified as the 16” Projection Tree with Light Show, item number 2224-16300, is a free standing, two-sided flat image of a Christmas tree set on a rectangular base. The tree is decorated with a star on top and ball ornaments. When activated by a slide switch under the base, the star and ornaments illuminate, blink and change color while Christmas music plays. The article stands approximately 16” in height and can be viewed from front and back. The article is marketed and sold exclusively for the Christmas holiday.
The second article, identified as the 16” Projection Tree with Light Show with Snowman, item number 2224-16301, is a free standing, two-sided flat image of a stylized Christmas tree set on a rectangular base. The tree is decorated with a star on top and ball ornaments. Two of the ornaments have snowman faces. When activated by a slide switch under the base, the star and ornaments illuminate, blink and change color while Christmas music plays. The snowman face ornaments appear to “sing” along to the music. The article stands approximately 16” in height and can be viewed from front and back. The article is marketed and sold exclusively for the Christmas holiday.
The applicable subheading for item numbers 2224-16300 and 2224-16301 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 the 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 Sandra Carlson at [email protected].
Sincerely,
Steven A. Mack
Director
National Commodity Specialist Division