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NY N012237




June 11, 2007

CLA-2-95:RR:NC:N2:225

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia PA 19112

RE: The tariff classification of Holographic Roof Liner Lights (item # LS58M100L) from China

Dear Mr. Hoffacker:

In your letter dated May 10, 2007, on behalf of Big Lots Stores, Inc., you requested a tariff classification ruling.

The Holographic Roof Liner Lights (item # LS58M100L) are imported in two styles, bell with holly leaves and a ribbon and a decorated wreath with holly leaves and a ribbon. The item measures approximately 60” in width and features 100 assorted colored mini bulbs and a 72” ac power cord.

The Holographic Roof Liner Lights are to be used to decorate the home during the Christmas holiday. The Holographic Roof Liner Lights are not functional lights, but rather assorted colored mini bulbs serving only to illuminate the decorative styles of bell with holly leaves and a ribbon and the wreath with holly leaves and a ribbon, not the surrounding area.

The applicable subheading for the Holographic Roof Liner Lights (item # LS58M100L) 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 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

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