A82530 A8 Ruling Active

The tariff classification of novelty lamps from China.

Issued May 14, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

Each candle measures approximately 6 1/4 inches high, noting that both the candles and the pumpkin- like body are supported by a cylindrical-like base measuring nearly 4 1/2 inches long. It also possesses an electrical cord originating from the bottom of the base; b) a skull lamp, item number 23220, which measures about 9 1/2 inches high and features a skull with two electrical bulbs situated behind the eyes and one electric bulb located at the apex of the head. It also possesses an electrical cord emanating from its bottom portion.

CBP rationale

The applicable subheading for the pumpkin candelabra, item number 23215, and the skull lamp, item number 23220, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings.

Full text

NY A82530 May 14, 1996 CLA-2-94:RR:NC:GI: 227 A82530 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Darrell Sekin Jr. DJS International Services, Inc. 8411 Sterling, Suite 101 Irving, Texas 75063 RE: The tariff classification of novelty lamps from China. Dear Mr. Sekin: In your letter dated April 9, 1996, on behalf of Gemmy Industries, you requested a tariff classification ruling. The samples submitted consist of the following plastic lamps: a) a pumpkin candelabra, item number 23215, which measures about 14 inches high and possesses three electric candles emanating from its jack-o'-lantern body. Each candle measures approximately 6 1/4 inches high, noting that both the candles and the pumpkin- like body are supported by a cylindrical-like base measuring nearly 4 1/2 inches long. It also possesses an electrical cord originating from the bottom of the base; b) a skull lamp, item number 23220, which measures about 9 1/2 inches high and features a skull with two electrical bulbs situated behind the eyes and one electric bulb located at the apex of the head. It also possesses an electrical cord emanating from its bottom portion. The applicable subheading for the pumpkin candelabra, item number 23215, and the skull lamp, item number 23220, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem. This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177). A copy of the ruling letter or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist George Kalkines at 212-466-5794. Sincerely, Roger J. Silvestri Director, National Commodity Specialist Division

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