The tariff classification of an LED decoration from China.

N254108 July 2, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Aaron Cullen CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of an LED decoration from China. Dear Mr. Cullen: In your letter dated May 28, 2014, you requested a tariff classification ruling. The sample submitted, identified as item number 888703, Battery Operated Light Up Christmas Tree, consists of a battery powered Christmas tree that measures approximately four inches in height and features a color changing LED bulb in its base. The tree is sold in red, green or clear acrylic, and is decorated with a star tree topper. The tree has a slide switch on the underside of the base that when turned to the on position causes the tree to light up in assorted colors. The Battery Operated Light Up Christmas Tree is marketed and sold exclusively as a decoration for Christmas. The sample will be returned as requested. The applicable subheading for item 888703 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 [email protected] Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division