854628 85 Ruling Active

The tariff classification of Christmas Luminaries set, from Hong Kong.

Issued April 1, 1990 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 4819.40.0040

Headings: 4819

Product description

The tariff classification of Christmas Luminaries set, from Hong Kong.

CBP rationale

The applicable subheading for the Christmas Luminaries Set, your stock number 541109, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than previously enumerated) sacks and bags (of paper).

Full text

NY 854628 April 1, 1990 CLA-2-48:S:N1:234 854628 CATEGORY: Classification TARIFF NO.: 4819.40.0040 Mr. James H. Bartee House of Lloyd, Inc. 11901 Grandview Road Grandview, Missouri 64030 RE: The tariff classification of Christmas Luminaries set, from Hong Kong. Dear Mr. Bartee: In your letter dated July 12, 1990, you requested a tariff classification ruling. A sample set was furnished, and will be retained for reference. It is a paperboard box containing ten (10) paper bags, and ten (10) votive-type candles. The bags are the product of China; the candles are made in Hong Kong, where the set is assembled and from which country the set is imported. The set is used as described in your letter: These red lumi- naries with a Christmas mouse design cast a soft glow on your walk- way during the Christmas season. Sand, which is not included, is required to be put in the bottom of each bag. A candle is set in the sand. The candle is then lit, which illuminates the bag from the inside. The applicable subheading for the Christmas Luminaries Set, your stock number 541109, will be 4819.40.0040, Harmonized Tariff Schedule of the United States (HTS), which provides for Other (than previously enumerated) sacks and bags (of paper). The rate of duty will be 5.3 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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