The tariff classification of decorative articles from China.

N242791 June 24, 2013 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Rachel Rowells BJ’s Wholesale Club, Inc. 25 Research Drive Westborough, MA 01581-5230 RE: The tariff classification of decorative articles from China. Dear Ms. Rowells: In your letter dated May 31, 2013, you requested a tariff classification ruling. You submitted two ceramic decorations, identified as item number 718776. The first design, “Decorative Snowman Color Changing Lit Figurine”, is a three-dimensional white colored ceramic snowman that measures approximately 7” in height x 3-1/2” in diameter at its base. The snowman has painted features and is attired in a top hat decorated with holly leaves and holly berries, a scarf and mittens, and holds a bell in his right hand. The snowman has numerous star-shaped cutouts, which are illuminated in various colors via a color-changing LED light inside the snowman. The LED light is activated via a slide-switch underneath the base and is powered by three LR44 button cell batteries The second design, “Decorative Christmas Tree Color Changing Lit Figurine”, is a three-dimensional ceramic evergreen tree that measures approximately 7” in height x 5” in diameter at its base. The tree is decorated with a star tree topper as well as gold colored “garland.” The tree has numerous star-shaped cutouts, which are illuminated in various colors via a color-changing LED light inside the snowman. The LED light is activated via a slide-switch underneath the base and is powered by three LR44 button cell batteries. These decorative lighted articles are sold for Christmas as part of a Seasons Sparkle™ theme and individually packaged in a cardboard box illustrated with a depiction of the article posed in front of an evergreen tree decorated with ball ornaments. These decorations do not provide any significant illumination to the surrounding area. The applicable subheading for item number 718776 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