The tariff classification of decorative items from China.

N242412 June 18, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9817.95.05; 9505.10.2500; 3926.40.0000 Ms. Judy Awana Inter-Orient Services 1455 Monterey Pass Rd. #205 Monterey Park, CA 91754 RE: The tariff classification of decorative items from China. Dear Ms. Awana: In your letter dated May 14, 2013, but received on May 24, 2013, on behalf of Pan Asian Creations (BVI) LTD., you requested a tariff classification ruling. You submitted the following samples: Item number 3399-14820, LED Haunted Mansion Candelabra, is a tarnished silver tabletop candelabra. The candelabra is constructed of plastic and measures approximately 13½ inches in height. There are three arms extended from the base of the candelabra. On top of each arm there is a shallow bowl-shaped bobèche fitted with a plastic candle stick that is molded on top of three-dimensional human skulls with empty eye sockets and fiendish grins. The candles feature LED (light emitting diode) lamps designed to simulate a candle flame, with the “trickling” red candle wax simulating dripping blood. The article is activated by an on/off slide switch that is powered by two AAA batteries, which are located in a battery compartment in the base of the candelabra. Item number 1202-08390, 8 Piece Snowflake Light and Music Light String with Color Changing LED Lights (identified on its packaging as the “Battery Operated Sound and LED Light String”), consists of a light string featuring eight LED (light emitting diode) lamps that have snowflake-shaped covers. Each snowflake measures approximately 3-1/4” across from point-to-point, with the entire light string measuring approximately seven feet in length. At one end of the light string is a plastic battery powered sound box. The sound box consists of a speaker, sound chip, three-position slide switch, battery compartment for three "AA" batteries, and a push-button on-off switch. When the light string is activated by the push-button switch, the LED bulbs/snowflakes blink, while playing the songs, “Carol of the Bells”, “Deck the Halls” and “Santa Claus is Coming to Town.” The three-position slide switch allows the user to select among lights with sound, lights without sound and the off position. This light string may be draped, hung or displayed in various areas around the home. The Snowflake Light and Music Light String is a light string that is also known as an electric garland, which was defined in Headquarters Ruling 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” Note 1(t) to chapter 95 specifically excludes “Electric garlands of all kinds” from classification in chapter 95. Item number 3267-18947, Ceramic “Christmas Tree”, is a ceramic tabletop decoration in the shape of an evergreen tree that measures approximately 16-1/2 inches in height x 10-1/2 inches in diameter at the base. The green ceramic tree is decorated with a gold star tree topper and numerous multi-color clear plastic “bulbs” inset into openings in the ceramic tree. The tree is lit from within by two C-7 bulbs attached to a power cord. When the power cord is plugged into an electrical outlet, the tree’s multi-color “bulbs” are illuminated, giving the effect of a Christmas tree decorated with Christmas tree lights. The lights serve merely to illuminate the tree and do not provide significant illumination to the surrounding area. Item number 3612-13048, identified as a LED Flag Star, is a three dimensional five point star that measures approximately 15 inches at its greatest dimension.  The star is made of rigid thin plastic sheeting with a holographic pattern.  It has a flag themed coloration, with red panels, white panels, and blue panels with raised white stars.  The interior is fitted with blinking LED lights.  The lights serve merely to enhance the decorative effect of the star and do not provide significant illumination to the surrounding area. Item number 2425-03739, identified as a Valentine Cupcake, is a molded plastic decorative object in the shape of a cupcake.  The cupcake is decorated with pink and red hearts and is printed with the legend “I (heart) U.”  Although the paper label pasted onto the sample describes the decoration as a Valentine cupcake, a heart is a ubiquitous symbol of affection. There is nothing that limits the display of this decoration to any particular holiday and it is suitable for year round use. The samples will be returned as requested. The applicable subheading for item 3399-14820, LED Haunted Mansion Candelabra, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” However this item is comprised of three-dimensional scary skulls, which are symbols that are closely associated with Halloween, a specific holiday in the United States. Therefore, it is eligible for duty-free treatment under tariff subheading 9817.95.05, HTSUS, which provides for “Articles classifiable in subheadings…9405.20, 9405.40 or 9405.50, the foregoing meeting the descriptions set forth below: Utilitarian articles in the form of a three-dimensional representation of a symbol or motif clearly associated with a specific holiday in the United States.” The rate of duty will be Free. The applicable subheading for item 1202-08390, 8 Piece Snowflake Light and Music Light String with Color Changing LED Lights, will be 9405.40.8000, HTSUS, which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The rate of duty will be 3.9 percent ad valorem. The applicable subheading for item 3267-18947, Ceramic “Christmas Tree” will be 9505.10.2500, 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 item 3612-13048, LED Flag Star, and item 2425-03739, Valentine Cupcake, will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles.  The rate of duty will be 5.3 percent 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, Thomas J. Russo Director National Commodity Specialist Division