The tariff classification of luminaries and a decorative snowman from China

NY K84949 April 8, 2004 CLA-2-83:RR:NC:N1:113 K84949 CATEGORY: Classification TARIFF NO.: 8306.29.0000 Ms. Yolanda S. Massey Michaels Stores 8000 Bent Branch Drive Irving, TX 75063 RE: The tariff classification of luminaries and a decorative snowman from China Dear Ms. Massey: In your letter dated March 31, 2004, you requested a tariff classification ruling. The merchandise you submitted consists of two luminaries and a decorative snowman. The two luminaries (item number 320346) are made of sheet steel and have steel wire handles. Both resemble paper bags in shape, and measure approximately 5.5 inches in height and 4 inches in width. One luminary is painted white and has cutouts of a snowman and snowflakes on the front and back. The other is painted green and features tree cutouts. Candles will be placed inside the luminaries to illuminate the cutout decorations. The last article is a three-dimensional snowman that we are unable to provide classification advice on without additional information. We are sending the sample to the Customs Laboratory for analysis. The ruling request for the snowman will be assigned the control number K84943. In your letter, you request classification of all three articles under 9505, the provision for Christmas ornaments. The steel tree luminary, when illuminated by the candle inside, looks like a lighted Christmas tree. This is a traditional Christmas symbol and therefore properly classified under 9505, HTS. However, a snowman is not particularly a symbol of Christmas. So, the snowman luminary and the decorative snowman cannot be classified as Christmas ornaments. The applicable subheading for the steel snowman luminary will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal. The rate of duty will be free. The applicable subheading for the steel tree luminary will be 9505.10.2500, Harmonized Tariff of the United States (HTS), which provides for festive, carnival or other entertainment articles…articles for Christmas festivities and parts and accessories thereof, Christmas ornaments, other, other. The rate of duty will be free. 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 James Smyth at 646-733-3018. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division