801941 80 Ruling Active

The tariff classification of lighted sculptures from China.

Issued October 4, 1994 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The merchandise at issue are indoor/outdoor electric light sculptures composed of pre-assembled wire frames, covered with plastic tubes of chasing lights. Each sculpture is supported by an attached metal stand to anchor the lights on a lawn, hang on a wall or stand alone. The subject lighted sculptures are identified as follows: Stock No. Description 97035 Santa Face 97036 Sleigh 97037 Snowman 97038 Bell 97039 Stocking

CBP rationale

The applicable subheading for the lighted sculptures listed above will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, of base metal, other.

Full text

NY 801941 October 4, 1994 CLA-2-94:S:N:N3:227 801941 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele I. Smith Sears Merchandise Group BC 204A 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of lighted sculptures from China. Dear Ms. Smith: In your letter dated September 7, 1994, you requested a tariff classification ruling. The merchandise at issue are indoor/outdoor electric light sculptures composed of pre-assembled wire frames, covered with plastic tubes of chasing lights. Each sculpture is supported by an attached metal stand to anchor the lights on a lawn, hang on a wall or stand alone. The subject lighted sculptures are identified as follows: Stock No. Description 97035 Santa Face 97036 Sleigh 97037 Snowman 97038 Bell 97039 Stocking The applicable subheading for the lighted sculptures listed above will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, of base metal, other. The rate of duty will be 7.6 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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