N253255 N2 Ruling Active

The tariff classification of a lighted Christmas decoration from China.

Issued May 30, 2014 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9505.10.2500

Headings: 9505

Product description

The decoration is comprised of six plastic ribs that hold forty-eight tiny lights, which face a group of five silver balls that are suspended in the center of the globe. When an attached electrical cord is plugged in, the lights reflect off the hanging silver balls. The lights serve only to illuminate the article itself and do not provide any appreciable light to the surrounding area. The Lighted Reflected Ball will only be marketed and sold specifically as a decoration for Christmas.

CBP rationale

The applicable subheading for item number 9033833 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: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other.

Full text

N253255 May 30, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a lighted Christmas decoration from China. Dear Ms. Aldinger: In your letter dated April 28, 2014, you requested a tariff classification ruling. The sample submitted, Lighted Reflected Ball, identified as item number 9033833, is a globe-shaped indoor hanging decoration, approximately 12 inches in diameter, which simulates a large Christmas tree ball ornament with a crown and hook at the top. The decoration is comprised of six plastic ribs that hold forty-eight tiny lights, which face a group of five silver balls that are suspended in the center of the globe. When an attached electrical cord is plugged in, the lights reflect off the hanging silver balls. The lights serve only to illuminate the article itself and do not provide any appreciable light to the surrounding area. The Lighted Reflected Ball will only be marketed and sold specifically as a decoration for Christmas. The applicable subheading for item number 9033833 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: Articles for Christmas festivities and 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 [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division

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