E84626 E8 Ruling Active

The tariff classification of illuminating articles from China.

Issued August 11, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.60.6000, 9505.10.2500

Headings: 9405, 9505

Product description

You have submitted three illuminating articles. Style LH0001 is a plastic, blue and silver decoration with the number “2000” on it. The stand is made of wire. Tiny yellow lights shine through the number “2000”, and tiny red lights shine through a circle shaped arrow. This item has an off/on switch on the battery box that is located on the backside. Two small batteries are required to operate the flashing lights. Style LC0001 is a plastic, green, red, silver and gold decoration with the word “NOEL” and stars on it. This decoration has a wire stand. The tiny flashing lights are distributed throughout the article. A battery box with an off/on switch is located on the backside. This item requires two small batteries to operate the flashing lights. Style LC0002 is a plastic red and white decoration with the words “HO! HO! HO!” on it. This decoration has a wire stand. Tiny red, green and yellow lights are distributed throughout the words HO! HO! HO!. A battery box with an off/on switch is located on the backside. Two small batteries are required to operate the flashing lights. The samples are returned as you requested.

CBP rationale

The applicable subheading for style LH0001, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like: other.

Full text

NY E84626 August 11, 1999 CLA-2-95:RR:NC:SP:222 E84626 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9405.60.6000 Ms. Rita Pitts Dillard’s 1600 Cantrell Little Rock, AR 72201 RE: The tariff classification of illuminating articles from China. Dear Ms. Pitts: In your letter dated July 8, 1999, you requested a classification ruling. You have submitted three illuminating articles. Style LH0001 is a plastic, blue and silver decoration with the number “2000” on it. The stand is made of wire. Tiny yellow lights shine through the number “2000”, and tiny red lights shine through a circle shaped arrow. This item has an off/on switch on the battery box that is located on the backside. Two small batteries are required to operate the flashing lights. Style LC0001 is a plastic, green, red, silver and gold decoration with the word “NOEL” and stars on it. This decoration has a wire stand. The tiny flashing lights are distributed throughout the article. A battery box with an off/on switch is located on the backside. This item requires two small batteries to operate the flashing lights. Style LC0002 is a plastic red and white decoration with the words “HO! HO! HO!” on it. This decoration has a wire stand. Tiny red, green and yellow lights are distributed throughout the words HO! HO! HO!. A battery box with an off/on switch is located on the backside. Two small batteries are required to operate the flashing lights. The samples are returned as you requested. The applicable subheading for style LH0001, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like: other. The rate of duty will be 5.3 percent ad valorem. The applicable subheading for styles LC0001 and LC0002, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free. 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 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 Alice Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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