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NY N020863

December 14, 2007



TARIFF NO.: 9505.10.2500

Mr. Troy Crago
Atico International USA, Inc.
501 South Andrews Avenue
Fort Lauderdale FL 33301

RE: The tariff classification of “Four Lighted NOEL Snowmen” (item number A072AA03447) from China

Dear Mr. Crago:

In your letter dated December 12, 2007, you requested a tariff classification ruling.

The “Four Lighted NOEL Snowmen” (item number A072AA03447) measures approximately 4 ¾” in height x 2” in width x 51/2” in length. The item is acrylic with some electrical components for operating LED lights within each snowman figure.

The “Four Lighted NOEL Snowmen” consists of four individual snowman figures, each holding a letter that when put together spells the word “NOEL”.

The word “NOEL” is a recognized festive motif and is considered to be only associated with the Christmas holiday. Therefore, the “Four Lighted NOEL Snowmen” will be used purely as a decoration to help create a festive environment for the home during the Christmas holiday.

The applicable subheading for the “Four Lighted NOEL Snowmen” (item number A072AA03447) 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.


Robert B. Swierupski

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