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NY L82795




March 30, 2005

CLA-2-39:RR:NC:SP:221 L82795

CATEGORY: CLASSIFICATION

TARIFF NO. 3924.90.5500

Ms. Francine Marcoux
Hampton Direct, Inc.
P.O. Box 1199
Williston, VT 05495

RE: The tariff classification of a rotating musical tree stand from China.

Dear Ms. Marcoux:

In your letter dated February 25, 2005, you requested a classification ruling.

You have submitted an illustration of item number 18720. It is a rotating musical tree stand. This tree stand fits natural and artificial trees measuring up to 7 feet high and weighing up to 80 pounds. The water reservoir measures 6 inches in diameter to fit tree trunks that measure up to 5-1/2 inches in diameter. The rotating tree stand facilitates viewing of ornaments among the twinkling lights on the tree while it plays holiday carols. The 150 degree automatic turn and reverse motion prevents light cords from twisting around the tree stand. The on/off switch controls the stand’s rotation. A DC powered adapter and UL cord is included. The tree stand measures approximately 24-1/2 inches long by 24-1/2 inches wide by 8 inches high.

The applicable subheading for the rotating musical tree stand will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides forother household articlesof plastics: Other: Other. The rate of duty will be 3.4 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.

Sincerely,

Robert B. Swierupski
Director,

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