The tariff classification of three Ceramic Luminaries from China

N163935 May 24, 2011 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 6913.90.5000 Ms. Leslie Z. Cholula QVC, Inc. Studio Park 1200 Wilson Drive West Chester, PA 19380-4262 RE: The tariff classification of three Ceramic Luminaries from China Dear Ms. Cholula: In your letter dated April 28, 2011, you requested a tariff classification ruling. You submitted three Ceramic Luminaries, SKU number H191501. The item will be manufactured in three variations: Santa, Christmas Tree and Snowman. The Santa Luminary which measures approximately 7” high is painted red with glitter snow trim around his hat and cuffs. The stationary candle with the LED light and built-in timer may be viewed through the cutouts that swirl around Santa’s body. The Christmas Tree Luminary, measuring approximately 8½” high, is a green painted Christmas tree decorated by a gold painted star tree topper and outlined with decorative gold glitter. The stationary candle with the LED light and timer in the Christmas Tree Luminary glows through the cutout swirls of the tree. The Ceramic Santa Luminary and the Ceramic Christmas Tree Luminary will be sold as decorations for the Christmas season. The Snowman Luminary is a white painted snowman, with a painted black and red top hat, a painted green and red scarf with white fringes, painted black mittens and glitter snow cuffs. The ceramic snowman, measuring approximately 7½” high, encloses a stationary candle, with a LED light and timer, that glows through the swirly cutouts in the snowman. The Snowman Luminary will be classified as an ornamental ceramic article because a snowman is not considered a Christmas festive motif. The samples will be returned as requested. The luminaries are purely decorative articles and do not illuminate the surrounding area. The applicable subheading for the Ceramic Santa Luminary and Ceramic Christmas Tree Luminary 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 Luminary will be 6913.90.5000, HTSUS, which provides for “Statuettes and other ornamental ceramic articles: Other: Other: Other.” The rate of duty will be 6% 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