The tariff classification of an electric light sculpture from China.
Issued July 3, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
It consists of a 35 miniature light set encased in a plastic star-shape housing. It is stated to be used on the window, mantle, tree, or lawn. You claim that the subject merchandise should be properly classified under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal, other than of brass. However, since this electric light is not of metal, consideration of classification under the above subheading is precluded.
CBP rationale
The applicable subheading for the plastic star-shape electric light sculpture, item number 98089, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings.
Full text
NY A84677 July 3, 1996 CLA-2-94:RR:NC:GI: 227 A84677 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Rd. Dept. BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of an electric light sculpture from China. Dear Ms. Smith: In your letter dated June 7, 1996, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a plastic star-shape electric light sculpture, item number 98089, which measures approximately 18 inches in length. It consists of a 35 miniature light set encased in a plastic star-shape housing. It is stated to be used on the window, mantle, tree, or lawn. You claim that the subject merchandise should be properly classified under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal, other than of brass. However, since this electric light is not of metal, consideration of classification under the above subheading is precluded. The applicable subheading for the plastic star-shape electric light sculpture, item number 98089, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric 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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