CBP Ruling N254421 — The tariff classification of lighted Christmas decorations from China.

Tariff classification

Headings: 9505

Product description

You have submitted a sample and photographs of the LED Reindeer with Xmas Tree, item number 9033831, which consists of two styles of battery powered LED tabletop decorations. The first style features a clear acrylic reindeer figure with one hoof lifted standing next to an evergreen tree with a star tree topper. The second style features a clear acrylic reindeer figure standing on all fours next to an evergreen tree with a star tree topper. Both styles measure approximately 7-3/4 inches in height x 5-1/2 inches in length x 2-1/4 inches in width, and stand on glass bases that house LED bulbs and a battery. When a slide-switch is activated on the underside of the base, the decorations are illuminated in changing colors. Both styles of the LED Reindeer with Xmas Tree are marketed and sold exclusively as decorations for Christmas. The sample will be returned as requested.

CBP rationale

The applicable subheading for both styles of item number 9033831will 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

N254421 July 10, 2014 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Mr. Joseph Stinson Omni Global Sourcing Solutions, Inc. 7746 Dungan Road Philadephia, PA 19111 RE: The tariff classification of lighted Christmas decorations from China. Dear Mr. Stinson: In your letter dated June 5, 2014, you requested a tariff classification ruling. You have submitted a sample and photographs of the LED Reindeer with Xmas Tree, item number 9033831, which consists of two styles of battery powered LED tabletop decorations. The first style features a clear acrylic reindeer figure with one hoof lifted standing next to an evergreen tree with a star tree topper. The second style features a clear acrylic reindeer figure standing on all fours next to an evergreen tree with a star tree topper. Both styles measure approximately 7-3/4 inches in height x 5-1/2 inches in length x 2-1/4 inches in width, and stand on glass bases that house LED bulbs and a battery. When a slide-switch is activated on the underside of the base, the decorations are illuminated in changing colors. Both styles of the LED Reindeer with Xmas Tree are marketed and sold exclusively as decorations for Christmas. The sample will be returned as requested. The applicable subheading for both styles of item number 9033831will 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 Director National Commodity Specialist Division

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