The tariff classification of a Santa Animated Christmas Figure, item # A073ZA00503, from China

N028575 June 4, 2008 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 Ft. Lauderdale, FL 33301 RE: The tariff classification of a Santa Animated Christmas Figure, item # A073ZA00503, from China Dear Mr. Crago: In your letter dated May 16, 2008, you requested a tariff classification ruling. The Santa Animated Christmas Figure is made of a combination of polyester surface, filling, plastic frame/moving parts and electrical components. The item measures approximately 7” in height x 41/2” in diameter. The item is operated by three “AAA” batteries. There is an on/off button located in the center of the Santa and when pressed “on” the figure walks and sings “Deck the Halls”. The item is marketed and intended to help provide a festive atmosphere for the home during the Christmas holiday. The applicable subheading for a Santa Animated Christmas Figure, item # A073ZA00503, 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/. We are unable to issue a ruling for the Penguin Animated Christmas Figure, item # A073ZA00503. We request that you provide a sample of the Penguin figure should you wish a classification ruling. 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