N237606 N2 Ruling Active

The tariff classification of a lighted snowman from China.

Issued January 29, 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 30” H 35 L Lighted Snowman W/Ornaments, identified as item number A073EA03464. The snowman is constructed of a metal frame, and measures approximately 30” in height x 6-3/4” in diameter. The snowman is decorated with red, green, blue, silver and gold colored hanging ball ornaments, and has its frame outlined with 35 light bulbs that are attached to a 30” lead wire. When the lead wire is plugged into an electrical source, the snowman is illuminated. The 30” 35L Lighted Snowman W/Ornaments is intended purely as a decorative article for Christmas.

CBP rationale

The applicable subheading for the UL 30” H 35 L Lighted Snowman W/Ornaments, identified as item number A073EA03464, 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

N237606 January 29, 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 Ft. Lauderdale, FL 33301 RE: The tariff classification of a lighted snowman 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 30” H 35 L Lighted Snowman W/Ornaments, identified as item number A073EA03464. The snowman is constructed of a metal frame, and measures approximately 30” in height x 6-3/4” in diameter. The snowman is decorated with red, green, blue, silver and gold colored hanging ball ornaments, and has its frame outlined with 35 light bulbs that are attached to a 30” lead wire. When the lead wire is plugged into an electrical source, the snowman is illuminated. The 30” 35L Lighted Snowman W/Ornaments is intended purely as a decorative article for Christmas. The applicable subheading for the UL 30” H 35 L Lighted Snowman W/Ornaments, identified as item number A073EA03464, 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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