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NY N026303




April 25, 2008

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

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500

Ms. Amy Morgan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of Assortment # 999100, Holiday Water Globes, from China

Dear Ms. Morgan:

In your letter dated April 14, 2008, you requested a tariff classification ruling.

Assortment # 999100, Holiday Water Globes, consists of three polystyrene and acrylic three-dimensional representations of a polar bear, reindeer and a snowman that measure approximately 5-1/2” in height and are permanently attached to white polystyrene bases that measures approximately 1-1/” in height and 3-1/2” in diameter and are decorated with gold and silver glitter. Each figure features a water globe for an abdomen that is filled with distilled water and faux snow.

The polar bear is adorned with a green scarf and holds a string of red and white candy canes decorated with holly leaves and holly berries. Behind each candy cane is a battery-operated LED light. When the on/off switch located on the side of the base is turned to the “on” position, the snow starts swirling inside the globe, without being manually shaken, and the snow and water are bathed in alternating purple, green, and silver light from below. At the same time, the LED lights behind the candy canes blink in an alternating pattern.

The reindeer is adorned with a red and green scarf and holds a string of mittens that simulate Christmas lights. Behind each mitten is a battery-operated LED light. When the on/off switch located on the side of the base is turned to the “on” position, the snow starts swirling inside the globe, without being manually shaken, and the snow and water are bathed in alternating purple, green, and silver light from below. At the same time, the LED lights behind the mittens blink in an alternating pattern.

The snowman is adorned in a black top hat and a red and white scarf and is holding a string of traditional Christmas lights. When the on/off switch located on the side of the base is turned to the “on” position, the snow starts swirling inside the globe, without being manually shaken, and the snow and water are bathed in alternating purple, green, and silver light from below. At the same time, the Christmas lights blink in an alternating pattern.

You state in your ruling request that these decorative Holiday Water Globes will be advertised and marketed for the Christmas holiday with other Christmas articles in your store and sold only during the time leading up to the Christmas holiday. You samples are being returned as requested.

The applicable subheading for Assortment # 999100, Holiday Water Globes, 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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