G85008 G8 Ruling Active

The tariff classification of an electric light sculpture from China.

Issued December 27, 2000 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.6000

Headings: 9405

Product description

It consists of a steel pole-like support, assembled from three sections, that measures about 59 inches in height. There is a two-dimensional steel figure of a dragonfly, measuring about 17 inches long by 22 inches wide, that is designed to be affixed to the assembled metal support. The dragonfly-like figure is covered with an electric light set of clear miniature lights that possess small plastic grips for attachment to the figure’s frame. This merchandise, which will also be imported in depicting butterfly and bumblebee-like figures, will be utilized to decorate such areas as the lawn, patio, planters or garden.

CBP rationale

The applicable subheading for this electric light sculpture 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: other.

Full text

NY G85008 December 27, 2000 CLA-2-94:RR:NC:2:227 G85008 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of an electric light sculpture from China. Dear Ms. Aldinger: In your letter dated December 4, 2000, you requested a tariff classification ruling. The sample submitted is an electric light sculpture that is referred to as the “Illuminated Wire Garden Sculpture” (item number 996233). It consists of a steel pole-like support, assembled from three sections, that measures about 59 inches in height. There is a two-dimensional steel figure of a dragonfly, measuring about 17 inches long by 22 inches wide, that is designed to be affixed to the assembled metal support. The dragonfly-like figure is covered with an electric light set of clear miniature lights that possess small plastic grips for attachment to the figure’s frame. This merchandise, which will also be imported in depicting butterfly and bumblebee-like figures, will be utilized to decorate such areas as the lawn, patio, planters or garden. The applicable subheading for this electric light sculpture 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: other. The rate of duty will be 6 percent ad valorem in noting that the rate of duty will remain the same commencing in January of 2001. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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