The tariff classification of outdoor plastic holiday stake lights from China.
Issued October 6, 2000 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9505.90.6000, 9505.10.2500
Headings: 9505
Product description
You have submitted samples of outdoor holiday stake lights that are made of plastic. Decorative plastic covers are interchangeable for different holiday use. The skull and jack-o-lantern covers are used for Halloween. The snowmen and Santa covers are used for Christmas. The product consists of the string of lights, the plastic stakes and the plastic light covers. This decorative item is used to decorate the lawn. The string of lights illuminates the light covers and can not be seen when in use. It is not considered to be an electric garland. The samples are returned as you requested.
CBP rationale
The applicable subheading for the Santa and snowmen covers, lights and stakes 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 applicable subheading for the jack-o-lantern and skull covers, lights and stakes will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other, other.
Full text
NY G81836 October 6, 2000 CLA-2-95:RR:NC:SP:222 G81836 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9505.90.6000 Mr. Frank Gonzalez Quality Customs Broker, Inc. 2200 Landmeier Raod Elk Grove Village, IL 60007 RE: The tariff classification of outdoor plastic holiday stake lights from China. Dear Mr. Gonzalez: In your letter dated September 1, 2000, on behalf of your client Woods Industries, Inc., you requested a tariff classification ruling. You have submitted samples of outdoor holiday stake lights that are made of plastic. Decorative plastic covers are interchangeable for different holiday use. The skull and jack-o-lantern covers are used for Halloween. The snowmen and Santa covers are used for Christmas. The product consists of the string of lights, the plastic stakes and the plastic light covers. This decorative item is used to decorate the lawn. The string of lights illuminates the light covers and can not be seen when in use. It is not considered to be an electric garland. The samples are returned as you requested. The applicable subheading for the Santa and snowmen covers, lights and stakes 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. The applicable subheading for the jack-o-lantern and skull covers, lights and stakes will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: 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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