The tariff classification of a Snowman Couple, Bear Couple and Reindeer Couple from China.

N155816 April 7, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Leslie Zoe Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of a Snowman Couple, Bear Couple and Reindeer Couple from China. Dear Ms. Cholula: In your letter dated March 22, 2011, you requested a tariff classification ruling. You submitted samples and descriptive information regarding a Snowman Couple, Bear Couple and Reindeer Couple, identified as item number H192634. The Snowman Couple consists of two snow figures conjoined at the side and fastened to a white polyester fabric base that simulates snow. The first figure has coal-like eyes and mouth and a carrot nose, and is wearing a black textile top hat with a green brim. His neck is covered by a red and green textile scarf. In his right hand he holds a string of faux Christmas lights. The second figure has coal-like eyes and mouth and a carrot nose, and is wearing a red textile stocking cap with a white pom-pom and a white and green cuff. Its neck is covered by a red and green textile scarf. Attached to its lower abdomen is a wrapped present. Both snow figures are made of polyethylene and measure approximately 8-1/2” in height x 10” across (from hand-to-hand) x 4” in thickness. On the underside of the base is a flip-switch that when turned to the “on” position causes electronics inside each snow figure to activate an LED that illuminates the snow figure in alternating colors. Although not available with the sample, you indicate that the Snowman Couple will be imported with a timer, which will allow the lighting effect to stay “on” for 18 hours and “off” for six hours. The Bear Couple consists of two snow figures with bear faces that are conjoined at the side and fastened to a white polyester fabric base that simulates snow. The first bear figure is wearing a red and green textile stocking cap with a white pom-pom and a green brim. Its neck is covered by a green textile scarf. The bear figure holds a pair of tiny gold bells in its right hand. The second bear figure wears a black textile top hat with a red band and a red, green and white textile scarf around its neck. The bear figure has a wrapped present affixed to its lower abdomen and holds a pine “tree” in its right hand that is decorated with a gold textile star tree topper. Both bear figures are made of polyethylene and measure approximately 8-1/2” in height x 10” across (from hand-to-hand) x 4” in thickness. On the underside of the base is a flip-switch that when turned to the “on” position causes electronics inside each bear figure to activate an LED that illuminates the bear figure in alternating colors. Although not available with the sample, you indicate that the Bear Couple will be imported with a timer, which will allow the lighting effect to stay “on” for 18 hours and “off” for six hours. The Reindeer Couple consists of two deer-like figures conjoined at the side and fastened to a white polyester fabric base that simulates snow. The first figure is attired in a green textile stocking cap with a faux fur pom-pom and a faux fur brim and a red and green textile scarf. It holds a wooden sign in its right hand decorated with the words, “Happy Holiday.” The second figure is attired in a red, green and white textile scarf, and has its abdomen decorated with a plastic snowflake. Both deer-like figures are made of polyethylene and measure approximately 8-1/2” in height x 10” across (from hand-to-hand) x 4” in thickness. On the underside of the base is a flip-switch that when turned to the “on” position causes electronics inside each deer-like figure to activate an LED that illuminates the figure in alternating colors. Although not available with the sample, you indicate that the Reindeer Couple will be imported with a timer, which will allow the lighting effect to stay “on” for 18 hours and “off” for six hours. You state that the Snowman Couple, Bear Couple and Reindeer Couple will be advertised and sold specifically during your televised Christmas show as indoor decorations for the Christmas holiday. Your samples are being returned as you requested. The applicable subheading for the Snowman Couple, Bear Couple and Reindeer Couple, identified as item number H192634 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