N148402 N1 Ruling Active

The tariff classification of a GE Light Effects Color Changing Silhouette Angel from China.

Issued March 3, 2011 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph of a GE Light Effects Color Changing Silhouette Angel identified as item #72110. The article is a three-dimensional representation of an angel that measures approximately 60" in height x 26" in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 35" lead wire, which is attached to a control box. When the control box is activated, the angel is illuminated in multi-colors, simulating Christmas lights, or the control box can be used for seven other lighting effects. Metal stakes secure the angel to the ground.

CBP rationale

The applicable subheading for the GE Light Effects Color Changing Silhouette Angel identified as item #72110 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.

Full text

N148402 March 3, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Julia Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a GE Light Effects Color Changing Silhouette Angel from China. Dear Ms. Hsia: In your letter dated February 14, 2011, you requested a tariff classification ruling. You submitted a photograph of a GE Light Effects Color Changing Silhouette Angel identified as item #72110. The article is a three-dimensional representation of an angel that measures approximately 60" in height x 26" in width, and is composed of a metal frame covered with a string of lights. The string of lights is attached to a 35" lead wire, which is attached to a control box. When the control box is activated, the angel is illuminated in multi-colors, simulating Christmas lights, or the control box can be used for seven other lighting effects. Metal stakes secure the angel to the ground. You state that the GE Light Effects Color Changing Silhouette Angel will be advertised and marketed only for the Christmas holiday as an outdoor lawn decoration. The applicable subheading for the GE Light Effects Color Changing Silhouette Angel identified as item #72110 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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