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NY K87815




August 5, 2004
CLA-2-95:RR:NC:SP:225 K87815

CATEGORY: CLASSIFICATION

TARIFF NO. 9505.10.2500; 3926.40.0000

Ms. Alice Liu
Atico International USA, Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301

RE: The tariff classification of acrylic table decorations from China.

Dear Ms. Liu:

In your letter dated July 7, 2004, you requested a classification ruling.

The first samples are identified as assortment number W72A5518, Christmas Acrylic Table Decorations. Both samples measure approximately 10” high.

The first sample in assortment number W72A5518 is a Snowman holding an evergreen tree in a pot. The snowman and tree is made of acrylic. He is fashioned in a standing position wearing a hat and scarf. The base of the snowman incorporates a battery compartment that holds three “AA” size batteries. There is an on/off switch located near the battery compartment box. When the switch is pushed to the on position, the pole of the tree is illuminated. 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 light in the same manner as the on/off switch.

Your letter of inquiry states that the tree is a Christmas tree. However, there are no decorations on the tree to designate it for Christmas festivities. Therefore, this item will not be classified as a festive article in Chapter 95.

The second sample in assortment number W72A5518 is a Praying Angel. The standing angel is composed of acrylic with a clear frosted finish. It measures approximately 10” 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.

The acrylic lighted angel is not a functional Christmas article. It is considered to be a decorative article not associated with the Christmas holiday season. This lighted angel will be classified in Chapter 39.

The second assortment is identified as number W72A5520, Christmas Acrylic Table Decorations. Both samples in this assortment are made of acrylic and measure approximately 8” high.

The first sample in assortment number W72A5520 features two snowmen skating near a decorated Christmas tree in the snow. Both snowmen are wearing colorful hats and scarves. The base of the snowman decoration incorporates a battery compartment that holds three “AA” size batteries. There is an on/off switch located near the battery compartment box. When the switch is pushed to the on position, the decorated Christmas tree is illuminated. 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 light in the same manner as the on/off switch.

The second sample in assortment number W72A5520 is Santa and a reindeer standing near a decorated Christmas tree on a mound of snow. The base of the snowman decoration incorporates a battery compartment that holds three “AA” size batteries. There is an on/off switch located near the battery compartment box. When the switch is pushed to the on position, the decorated Christmas tree is illuminated. 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 light in the same manner as the on/off switch.

The samples are returned as you requested.

The applicable subheading for both styles of assortment number W72A5520, Christmas decorations will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides forarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free.

The applicable subheading for both styles of assortment number W72A5518, the acrylic table decorations 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 Alice Wong at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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