CBP Ruling N237596 — The tariff classification of lighted snowmen from China.

Tariff classification

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding two lighted snowmen. UL 40” 60L Glitter Mesh Fabric Snowman, identified as item number A073EA03637, is a traditional snowman constructed of a metal frame covered with fabric. The snowman measures approximately 40” in height. The snowman is illuminated from the inside by a series of 2v clear incandescent light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. An identically appearing snowman, identified as item number A073CA03459, will be imported with 50L pure white LED bulbs in place of the incandescent bulbs. Both of the Glitter Mesh Fabric Snowmen are intended purely as decorative outdoor light sculptures for Christmas.

CBP rationale

The applicable subheading for item numbers A073EA03637 and A073CA03459, 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

N237596 February 4, 2013 CLA-2-95 OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Alice Liu Atico International USA, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of lighted snowmen from China. Dear Ms. Liu: In your letter dated January 21, 2013, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding two lighted snowmen. UL 40” 60L Glitter Mesh Fabric Snowman, identified as item number A073EA03637, is a traditional snowman constructed of a metal frame covered with fabric. The snowman measures approximately 40” in height. The snowman is illuminated from the inside by a series of 2v clear incandescent light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. An identically appearing snowman, identified as item number A073CA03459, will be imported with 50L pure white LED bulbs in place of the incandescent bulbs. Both of the Glitter Mesh Fabric Snowmen are intended purely as decorative outdoor light sculptures for Christmas. The applicable subheading for item numbers A073EA03637 and A073CA03459, 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

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