The tariff classification of a light sculpture from China.

N143836 January 31, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Troy Crago-Edwards Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a light sculpture from China. Dear Mr. Crago-Edwards: In your letter dated January 19, 2011, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a Christmas Angel With Horn Light Sculpture, identified as item number A073EA00016. The article is a representation of an angel blowing a horn. It is constructed of a polyvinyl chloride frame with 35 attached light bulbs. The angel measures approximately 16” in height and is attached to a wire that when connected to an electrical outlet illuminates the figure. You state that this light sculpture does not provide practical illumination and will be sold purely as a decoration for the Christmas holiday. You also state in your ruling request and support with accompanying advertising literature, that the environment of sale for this light sculpture will be a section of the store, devoted to displaying Christmas or holiday items, and that such sales will only occur during a limited period of time before Christmas, with the light sculpture removed from store shelves the day following Christmas. In Headquarters Ruling Letter (HRL) H020852, dated May 8, 2009, CBP determined that certain outdoor light sculptures, utilized specifically as decorations during Christmas, were classifiable under Heading 9505, HTSUS. Therefore, in accordance with HRL H020852, the subject merchandise is within the same class or kind of merchandise principally used as festive articles during Christmas. The applicable subheading for the Angel With Horn Light Sculpture, 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