811452 81 Ruling Active

The tariff classification of electric light sculptures from China.

Issued June 28, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

These light sculptures are constructed of heavy duty wire frames that are covered with plastic colored tubes of chasing lights. It is noted that this merchandise is capable of being anchored on the lawn, hung on the wall or situated to stand alone with the support of an easel.

CBP rationale

The applicable subheading for these electric light sculptures, item numbers 97046, 97047, 97048 and 97049, 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.

Full text

NY 811452 June 28, 1995 CLA-2-94:S:N:N3:227 811452 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Rd. Dept. 733IMP Hoffman Estates, IL 60179 RE: The tariff classification of electric light sculptures from China. Dear Ms. Smith: In your letter dated May 23, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample and photos submitted depict electric light sculptures, measuring approximately 4 feet at the longest dimension, which are known as the "Train" light display (item number 97046), the "Bicycling Santa" light display (item number 97047), the "Tree" light display (item number 97048) and the "Angel" light display (item number 97049). These light sculptures are constructed of heavy duty wire frames that are covered with plastic colored tubes of chasing lights. It is noted that this merchandise is capable of being anchored on the lawn, hung on the wall or situated to stand alone with the support of an easel. The applicable subheading for these electric light sculptures, item numbers 97046, 97047, 97048 and 97049, 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. 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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