N020863 N0 Ruling Active

The tariff classification of "Four Lighted NOEL Snowmen" (item number A072AA03447) from China

Issued December 14, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The “Four Lighted NOEL Snowmen” (item number A072AA03447) measures approximately 4 ¾” in height x 2” in width x 51/2” in length. The item is acrylic with some electrical components for operating LED lights within each snowman figure. The “Four Lighted NOEL Snowmen” consists of four individual snowman figures, each holding a letter that when put together spells the word “NOEL”. The word “NOEL” is a recognized festive motif and is considered to be only associated with the Christmas holiday. Therefore, the “Four Lighted NOEL Snowmen” will be used purely as a decoration to help create a festive environment for the home during the Christmas holiday.

CBP rationale

a letter that when put together spells the word “NOEL”. The word “NOEL” is a recognized festive motif and is considered to be only associated with the Christmas holiday. Therefore, the “Four Lighted NOEL Snowmen” will be used purely as a decoration to help create a festive environment for the home during the Christmas holiday. The applicable subheading for the “Four Lighted NOEL Snowmen” (item number A072AA03447) 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 http://www.usitc.gov/tata/hts/.

Full text

N020863 December 14, 2007 CLA-2-95:OT:RR:E:NC:N2:225 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale FL 33301 RE: The tariff classification of “Four Lighted NOEL Snowmen” (item number A072AA03447) from China Dear Mr. Crago: In your letter dated December 12, 2007, you requested a tariff classification ruling. The “Four Lighted NOEL Snowmen” (item number A072AA03447) measures approximately 4 ¾” in height x 2” in width x 51/2” in length. The item is acrylic with some electrical components for operating LED lights within each snowman figure. The “Four Lighted NOEL Snowmen” consists of four individual snowman figures, each holding a letter that when put together spells the word “NOEL”. The word “NOEL” is a recognized festive motif and is considered to be only associated with the Christmas holiday. Therefore, the “Four Lighted NOEL Snowmen” will be used purely as a decoration to help create a festive environment for the home during the Christmas holiday. The applicable subheading for the “Four Lighted NOEL Snowmen” (item number A072AA03447) 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 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

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