CLA-2-95:OT:RR:NC:N4:425
Mr. Ted Conlon
Fourstar Group USA, Inc.
189 Main St., Suite 31
Milford, MA 01757
RE: The tariff classification of table décor from China.
Dear Mr. Conlon:
In your letter dated August 16, 2022, you requested a tariff classification ruling.
You submitted photographs and a detailed description of an assortment of two styles of an article identified as item number 11033460, LED Table Décor. Both styles are battery powered, illuminated, tabletop décor made predominantly of plastic, measuring approximately 4.7” in diameter and 7.6” in height. The first style depicts a jolly Santa figure, dressed in his traditional red and white suit holding a lantern in one hand and a candy cane in the other hand. The second style depicts a snowman figure dressed in Santa’s traditional red and white coat, a scarf, mittens, and a hat. When activated by the on/off switch at the bottom, the items are illuminated with a warm glow and at the same time holiday and seasonal images are projected up onto the ceiling from a projector within the figure’s heads. With or without activation of the illumination feature, both styles would still perform their primary role as attractive table décor.
The applicable subheading for item number 11033460, LED Table Décor 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