The tariff classification of a 5” Acrylic LED Snowman Set from China.

N233165 October 3, 2012 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Darren Yokopenic HSN 1 HSN Drive St. Petersburg, FL 33729 RE: The tariff classification of a 5” Acrylic LED Snowman Set from China. Dear Mr. Yokopenic: In your letter dated September 7, 2012, you requested a tariff classification ruling. You submitted a sample of a 5” Acrylic LED Snowman Set identified as item number 186705. The merchandise consists of a set of three liquid and glitter-filled acrylic LED candles affixed to the tops of three decorative acrylic snowmen heads that incorporate the words “NOEL”, “JOY” and “SNOW”. When a slide switch underneath the snowman head is slid to the “on” position, the snowman’s head, along with the liquid inside the candle, is illuminated in a pattern of changing colors. The flame portion of the candle is a separate molded piece glued to the top of the candle body, and is not illuminated by the light in the candle body. You state that the 5” Acrylic LED Snowman Set will be packaged together for retail sale and will only be marketed and sold as a decoration during Christmas. Although you suggest classification under tariff subheading 9405.40.8000, HTSUS, the non-functioning candle flame precludes classification as an LED candle under that tariff subheading. Your sample is being returned as you requested. The applicable subheading for the 5” Acrylic LED Snowman Set identified as item number 186705 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, Thomas J. Russo Director National Commodity Specialist Division