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NY K83615

March 18, 2004
CLA-2-39:RR:NC:SP:221 K83615


TARIFF NO. 3926.40.0000

Ms. Mary Butterline
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of an acrylic angel decoration from China.

Dear Ms. Butterline:

In your letter dated February 25, 2004, you requested a classification ruling.

The submitted sample is identified as XTT Acrylic Angel, item number 932809. The standing angel is composed of acrylic with a clear frosted finish. It measures approximately 5-1/4” x 4-3/4” x 12-1/2” high. The base of the angel contains the battery compartment that holds 3 “AA” batteries. This compartment is designed with an on/off switch that allows a continuous fade in and out lighting effect. The base also contains an IC chip that has two small wires extending with a small button switch at the end. When pressed, this button switch controls the on/off light color changing effect in the same manner as the on/off switch.

You suggest classification of this item as a festive article under subheading 9505.10.4020, HTS. Although the Christmas angel is a symbol of Christmas, there is nothing about the acrylic lighted angel that restricts its decorative use to Christmas. Therefore, this angel is considered to be a decorative article not limited to an association with the Christmas holiday season. This lighted angel will be classified in Chapter 39.

The sample is returned as you requested.

The applicable subheading for the acrylic lighted angel will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other articles of plastics and articles of other materials of headings 3901 to 3914: Statuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

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 Joan Mazzola at 646-733-3023.


Robert B. Swierupski

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