811023 81 Ruling Active

The tariff classification of light sculptures from China. Dear Ms. Aldinger:

Issued June 22, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

It is stated that there will also be imported light sculptures in the shape of a snowman, star, and sleigh with reindeer.

CBP rationale

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

Full text

NY 811023 June 22, 1995 CLA-2-94:S:N:N3:227 811023 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of light sculptures from China. Dear Ms. Aldinger: In your letter dated May 25, 1995, you requested a tariff classification ruling. The sample submitted is an electric light sculpture, known as the "Mini Mini Christmas Light Sculpture" (item number 94169), which consists of 6 plastic covered metal lighted displays of a "Santa Face," measuring approximately 10 1/2 inches long, that are strung together for holiday decorating. It is stated that there will also be imported light sculptures in the shape of a snowman, star, and sleigh with reindeer. The applicable subheading for these electric light sculptures will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lamps and lighting fittings of base metal. The rate of duty will be 7.3 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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