N237603 N2 Ruling Active

The tariff classification of lighted snowmen from China.

Issued February 4, 2013 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

You submitted a photograph and descriptive information regarding a UL 40” 70L Lighted Fabric Snowman, identified as item number A073EA03632. The snowman is constructed of a metal frame covered with fabric and adorned with a black top hat, and candy cane striped scarf. The snowman measures approximately 40” in height. The snowman is illuminated from the inside by a series of 2v clear light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. You also submitted a photograph and descriptive information regarding a UL 52” 100L Fabric Snowman with Red Bird on Hand, identified as item number A073EA03546. The snowman is constructed of a metal frame covered with fabric and adorned with a black top hat that sports a snowflake pattern, holly leaves and holly berries, a red scarf and a red bird perched on the figure’s twig hand. The snowman measures approximately 52” in height. The snowman is illuminated from the inside by a series of 2v clear light bulbs that are attached to a 30” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. Both the 40” 70L Lighted Fabric Snowman and the 52” 100L Fabric Snowman with Red Bird on Hand are intended purely as decorative outdoor light sculptures for Christmas.

CBP rationale

The applicable subheading for both the UL 40” 70L Lighted Fabric Snowman, identified as item number A073EA03632, and the UL 52” 100L Fabric Snowman with Red Bird on Hand, identified as item number A073EA03546, 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

N237603 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 22, 2013, you requested a tariff classification ruling. You submitted a photograph and descriptive information regarding a UL 40” 70L Lighted Fabric Snowman, identified as item number A073EA03632. The snowman is constructed of a metal frame covered with fabric and adorned with a black top hat, and candy cane striped scarf. The snowman measures approximately 40” in height. The snowman is illuminated from the inside by a series of 2v clear light bulbs that are attached to a 36” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. You also submitted a photograph and descriptive information regarding a UL 52” 100L Fabric Snowman with Red Bird on Hand, identified as item number A073EA03546. The snowman is constructed of a metal frame covered with fabric and adorned with a black top hat that sports a snowflake pattern, holly leaves and holly berries, a red scarf and a red bird perched on the figure’s twig hand. The snowman measures approximately 52” in height. The snowman is illuminated from the inside by a series of 2v clear light bulbs that are attached to a 30” lead wire. When the wire is plugged into an electrical source, the snowman is illuminated. Both the 40” 70L Lighted Fabric Snowman and the 52” 100L Fabric Snowman with Red Bird on Hand are intended purely as decorative outdoor light sculptures for Christmas. The applicable subheading for both the UL 40” 70L Lighted Fabric Snowman, identified as item number A073EA03632, and the UL 52” 100L Fabric Snowman with Red Bird on Hand, identified as item number A073EA03546, 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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