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

NY H88038 February 13, 2002 CLA-2-94:RR:NC:2:227 H88038 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Lorianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a novelty electric light set from China. Dear Ms. Aldinger: In your letter dated January 25, 2002, you requested a tariff classification ruling. The sample submitted is a novelty electric light set which is known as the Twinkle Spooky Eyes Light Set (item number 999467). It consists of an electrical wire harness, measuring approximately 6 feet in length, that contains a set of three plastic pairs of spooky-like peepers incorporated with lights. When the light set is activated, these peepers, which are spaced about 2 feet apart, will produce a steady light that will eventually begin to flash. It is stated that this light set will be used for both indoor and outdoor decorations during Halloween. Although it is stated that this item 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 of other than 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