The tariff classification of an electrical light sculpture andgarland from Taiwan and China, respectively.

NY 887006 July 02, 1993 CLA-2-94:S:N:N3:227 887006 CATEGORY: Classification TARIFF NOS.: 9405.40.6000 and 9405.40.8000 Ms. Michele I. Smith Sears Merchandise Group BC 164A 3333 Beverly Road Hoffman Estates, IL 60179 RE: The tariff classification of an electrical light sculpture and garland from Taiwan and China, respectively. Dear Ms. Smith: In your letter dated May 26, 1993, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted consist of the following: a) a 23 inch outdoor electrical star-shape light sculpture, stock number 98166, which is constructed of heavy gauge metal wire with twenty clear bulbs that outline the shape of the star; b) a 9 foot lighted garland, stock number 91022, which possesses textile medium short needles and 50 clear or multi-colored lights with small velour bows attached to the garland. You claim that the electrical light sculpture and garland should be properly classified under subheading 9405.60.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like: of base metal: other. However, it is apparent that these articles are neither illuminating signs or nameplates nor similar in any manner to signs or nameplates, thereby precluding consideration of classification under the above subheading. The applicable subheading for the electrical light sculpture, stock number 98166, 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. The applicable subheading for the electric garland, stock number 91022, will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings: other. The rate of duty will be 3.9 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