The tariff classification of a Fiber Optic Christmas Tree from China.

N006183 February 2, 2007 CLA-2-95:RR:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Francine Ramsey Hampton Direct, Inc. 350 Pioneer Drive P.O. Box 1199 Williston, VT 05495 RE: The tariff classification of a Fiber Optic Christmas Tree from China. Dear Ms. Ramsey: In your letter dated January 25, 2007, you requested a tariff classification ruling. You submitted a sample of item 58790, Fiber Optic Christmas Tree, which is being returned upon your request. Item 58790, Fiber Optic Christmas Tree, consists of a 9” artificial tree made of polyvinyl chloride that fits inside a base made of polyresin that measures approximately 3” in height and 3-1/2” in diameter, and has a compartment for three “AAA” batteries (not included). The tree is decorated with fiber optic fibers and the base resembles a bank of snow that is decorated with a bag of gifts, a candy cane, two snowmen wearing Santa hats and a snowman standing next to holly leaves. When three batteries are inserted into the base and the on/off switch turned on, the base lights up and fiber optic fibers on the tree turn different colors and simulate lights on a Christmas tree. The article is purely decorative and intended to help decorate the home for the Christmas holiday. The applicable subheading for item 58790, Fiber Optic Christmas Tree, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Articles for Christmas festivities and 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 http://www.usitc.gov/tata/hts/. 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 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division