The tariff classification of a light sculpture from China.
Issued February 3, 2015 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.10.2500
Headings: 9505
Product description
You have submitted a photo of an outdoor decorative light sculpture, identified as item number 955142, the LED Glitter String Horse. The light sculpture, designed for temporary display, is a three dimensional depiction of a silver glitter horse on a metal stand. The horse measures approximately 60” in height and is composed of iron and plastic, interspersed with LED lights. The LED lighting can be activated by plugging the power cord into an electrical source. The UL power cord includes a caution statement “For temporary (90 days max) installation and use only.” The light sculpture will be exclusively advertised, marketed and sold only as an ornament for Christmas.
CBP rationale
The applicable subheading for item number 955142 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.
Full text
N260857 February 3, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500 Ms. Maya Kessler Costco Wholesale Corporation 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a light sculpture from China. Dear Ms. Kessler: In your letter dated January 15, 2015, you requested a tariff classification ruling. You have submitted a photo of an outdoor decorative light sculpture, identified as item number 955142, the LED Glitter String Horse. The light sculpture, designed for temporary display, is a three dimensional depiction of a silver glitter horse on a metal stand. The horse measures approximately 60” in height and is composed of iron and plastic, interspersed with LED lights. The LED lighting can be activated by plugging the power cord into an electrical source. The UL power cord includes a caution statement “For temporary (90 days max) installation and use only.” The light sculpture will be exclusively advertised, marketed and sold only as an ornament for Christmas. The applicable subheading for item number 955142 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
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