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NY H86098

December 12, 2001

CLA-2-95:RR:NC:SP:222 H86098


TARIFF NO.: 9505.10.2500

Ms. Pilar Dorfman
E. Bessler & Company
P. O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of lighted candy canes from China.

Dear Ms. Dorfman:

In your letter dated September 4, 2001, and received in this office December 5, 2001, on behalf of your client LTD Commodities Incorporated, you requested a tariff classification ruling.

The submitted sample consists of a set of three, lighted candy canes. These red and white striped plastic candy canes measure 21-1/4 inches in height. This set includes electrical cords between the candy canes and a 4-foot electrical extension cord at one end. Each candy cane is decorated with a red velvet bow attached. There are 35 lights inside each candy cane for illumination at night. The candy cane set can be used for indoor and outdoor decoration. Metal staves with plastic cups are included for illuminating walkways. This is the type of decorative article that would be used in and around the home during the Christmas holidays.

The sample is returned as you requested.

The applicable subheading for the three, lighted candy cane set will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. The rate of duty will be free.

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 Alice Masterson at 646-733-3024.


Robert B. Swierupski

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