The tariff classification of electric light sculptures from China.
Issued July 3, 1996 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.40.6000
Headings: 9405
Product description
These light sculptures, measuring approximately 4 feet at their longest dimension, consist of heavy-duty wire frames which are covered by colored tubes of chasing lights. It is stated that these sculptures can be anchored on the lawn, hung on the wall, or stood alone with easel back.
CBP rationale
The applicable subheading for these electric light sculptures, item numbers 97057, 97059, 97060, 97061, and 97062, 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 A84958 July 3, 1996 CLA-2-94:RR:NC:GI: 227 A84958 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Michele Smith Sears, Roebuck and Co. 3333 Beverly Rd. BC 204A Hoffman Estates, IL 60179 RE: The tariff classification of electric light sculptures from China. Dear Ms. Smith: In your letter dated June 11, 1996, you requested a tariff classification ruling. Sample is being returned as requested. The sample and photos submitted depict electric light sculptures which are known as the "Santa in Sleigh with Whip" light display (item number 97057), the "Santa Checking His List" light display (item number 97059), the "Snowman with Candy Cane" light display (item number 97060), the "Angel with Star" light display (item number 97061), and the "Reindeer" light display (item number 97062). These light sculptures, measuring approximately 4 feet at their longest dimension, consist of heavy-duty wire frames which are covered by colored tubes of chasing lights. It is stated that these sculptures can be anchored on the lawn, hung on the wall, or stood alone with easel back. The applicable subheading for these electric light sculptures, item numbers 97057, 97059, 97060, 97061, and 97062, 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 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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