A85017 A8 Ruling Active

The tariff classification of electric light sculptures from China.

Issued July 10, 1996 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

The tariff classification of electric light sculptures from China.

CBP rationale

The applicable subheading for these electric light sculptures, item numbers 97014, 97015, 97019 and 97053, 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 A85017 July 10, 1996 CLA-2-94:RR:NC:GI:227 A85017 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. At issue is the classification of electric light sculptures, measuring approximately 4 feet at the longest dimension, that are identified as follows: a) Seasons Greetings with Santa face, item no. 97014 b) Happy Holidays with bell, item no. 97015 c) Seasons Greetings with Santa face(clear), item no. 97019 d) Merry Christmas with Santa face, item no. 97053 The electric light sculptures are constructed of heavy duty wire frames and covered by colored tubes of add-on lights which incudes 4 spare bulbs. They are designed to be anchored on the lawn, hung on a wall or stood alone supported by an easel. The applicable subheading for these electric light sculptures, item numbers 97014, 97015, 97019 and 97053, 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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