The tariff classification of Holiday Glitter Water Balls (Santa and Snowman) from China.

N156176 April 4, 2011 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 3926.40.0000 Ms. Bernadette Purcell QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of Holiday Glitter Water Balls (Santa and Snowman) from China. Dear Ms. Purcell: In your letter dated March 23, 2011, you requested a tariff classification ruling. You submitted samples of Holiday Glitter Water Balls (Santa and Snowman). The Santa Holiday Glitter Water Ball, identified as item number H192633685, is a three-dimensional Santa Claus that measures approximately 12” in height and is made of polyethylene. The Santa Claus has a white moustache flecked with silver glitter and a white beard. He is attired in a traditional red Santa hat with its white “fur” cuff and white “fur” pom-pom speckled with silver glitter, and wears a red coat with a black belt with a large silver buckle. His translucent coat is trimmed with “fur” that is stippled with silver glitter. The coat is open from the belt down to reveal a transparent abdomen filled with water and glitter. The Santa Claus stands on a white base that simulates a mound of snow. Electronics are housed inside the base. When a flip-switch on the underside of the base is turned to the “on” position, the electronics activate a circular piece of plastic at the bottom of the Santa Claus’s body that rotates and spins the glitter-filled water while an LED illuminates the swirling glitter. The Snowman Holiday Glitter Water Ball, identified as item number H192633848, is a three-dimensional snowman that measures approximately 12” in height and is made of polyethylene. The snowman has an opaque white head with coal-like eyes and mouth and a carrot nose. His head is decorated with a black top hat. His neck is covered by a red and white scarf bedecked with silver glitter. His transparent, bulb-shaped body is decorated on the outside with painted snowflakes flecked with silver glitter and the interior of his body is filled with water and glitter. The snowman stands on a white base that simulates a mound of snow. Electronics are housed inside the base. When a flip-switch on the underside of the base is turned to the “on” position, the electronics activate a circular piece of plastic at the bottom of the snowman’s body that rotates and spins the glitter-filled water while an LED illuminates the swirling glitter. Your samples are being returned as you requested. The applicable subheading for the Santa Holiday Glitter Water Ball, identified as item number H192633685, 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. The applicable subheading for the Snowman Holiday Glitter Water Ball, identified as item number H192633848, will be 3926.40.0000, HTSUS, which provides for "Other articles of plastics . . .: Statuettes and other ornamental articles." The rate of duty will be 5.3% ad valorem. 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