811678 81 Ruling Active

The tariff classification of electric light sculptures from China.

Issued July 11, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample and photos consist of the following electric light sculptures: a) the "Santa in Sleigh" display, item number 97005; b) the "Ice Skating Santa" display, item number 97006; c) the "Reindeer" light display, item number 97007; d) the "Angel" light display, item number 97008; e) the "Snowman" light display, item number 97009. It is noted that these light sculptures, which measure approximately 4 feet at the longest dimension, are constructed of heavy duty wire frames that are covered with plastic tubing of colored lights. It is stated that each display is animated with a different motion such as the Santa waving and the reindeer flying.

CBP rationale

The applicable subheading for these electric light sculptures, item numbers 97005, 97006, 97007, 97008 and 97009, 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 811678 July 11, 1995 CLA-2-94:S:N:N3:227 811678 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 30, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample and photos consist of the following electric light sculptures: a) the "Santa in Sleigh" display, item number 97005; b) the "Ice Skating Santa" display, item number 97006; c) the "Reindeer" light display, item number 97007; d) the "Angel" light display, item number 97008; e) the "Snowman" light display, item number 97009. It is noted that these light sculptures, which measure approximately 4 feet at the longest dimension, are constructed of heavy duty wire frames that are covered with plastic tubing of colored lights. It is stated that each display is animated with a different motion such as the Santa waving and the reindeer flying. The applicable subheading for these electric light sculptures, item numbers 97005, 97006, 97007, 97008 and 97009, 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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