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NY N009469




April 30, 2007

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Cathy Bonadonna
Bed Bath & Beyond
650 Liberty Ave.
Union NJ 07083

RE: The tariff classification of a Lighted Candy Cane (SKU 14652418) from China

Dear Ms. Bonadonna:

In your letter dated April 6, 2007, you requested a tariff classification ruling.

The Lighted Candy Cane (SKU 14652418) measures approximately 36” in height and is mostly comprised of iron wire which forms the candy cane shape. Rattan wicker vine and seventy light mini white light bulbs are wrapped around the candy cane. The white stripe of the candy cane is represented by faux plastic ice crystal pellets and the red stripe is represented by red holly berries and leaves which are intertwined with the rattan wicker vine and the light bulbs. There is also a red satin bow tied to the middle of the candy cane to enhance the decorative beauty. Once the candy cane is plugged in to an ac outlet the bulbs illuminate the candy cane.

The Lighted Candy Cane (SKU 14652418) will be used as a decoration for the interior and or the exterior of the home during the Christmas holiday.

The applicable subheading for the Lighted Candy Cane (SKU 14652418) 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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