The tariff classification of a novelty electric light set from China.

NY H80300 May 21, 2001 CLA-2-94:RR:NC:2:227 H80300 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Donna M. Dion CVS, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a novelty electric light set from China. Dear Ms. Dion: In your letter dated April 27, 2001, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a novelty electric light set which is known as the Peep n’ Peepers (item number 114630). It consists of an electrical wire harness, measuring approximately 12 feet in length, that contains a set of three plastic pairs of spooky-like peepers incorporated with lights and affixed to plastic hanging hooks. When the light set is activated these peepers, spaced about 40 inches apart, will produce a steady light that will soon begin to flash. Each eye is capable of being rotated 360 degrees to reflect various attitude adjustments in noting the hooks can also be rotated in the same manner. It is stated that this light set can be hung on trees, bushes, windows and mantels. Although it is stated that this item only functions as a Halloween decoration, it is not considered to be a festive article for tariff purposes. The applicable subheading for this novelty electric light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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 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