J83153 J8 Ruling Active

The tariff classification of electric light sculptures from China.

Issued April 29, 2003 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 9405.40.6000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, consists of the following articles: star-shaped light sculptures with plastic frames, model numbers 27001 and 27002, that measure about 32 inches and 50 inches long and incorporate light sets of 50 and 70 miniature clear light bulbs, respectively; snowflake-shaped light sculptures with plastic frames, model numbers 27004 and 27003, that measure about 20 inches and 36 inches long and incorporate light sets of 70 and 105 miniature clear light bulbs, respectively; a Bethlehem star-shaped light sculpture with a metal (non-brass) wire frame and plastic securing clips, model number 10100, that measures about 10 feet long by 7 feet wide with an attached light set of 150 miniature clear light bulbs, respectively; five-pointed star-shaped light sculptures with metal (non-brass) wire frames and plastic securing clips, model numbers 10300 and 10310, that measure about 8 ½ feet and 5 ½ feet long with attached light sets of 150 and 100 miniature clear light bulbs, respectively.

CBP rationale

The applicable subheading for the electric light sculptures, model numbers 27001, 27002, 27004 and 27003, 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 applicable subheading for the electric light sculptures, model numbers 10100, 10300 and 10310, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings: of base metal: other than of brass.

Full text

NY J83153 April 29, 2003 CLA-2-94:RR:NC:2:227 J83153 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.40.6000 Mrs. Wynelle Spurgeon Trans-World Shipping Service, Inc. 3206 Frenchmens Rd. P.O. Box 795 Toledo, OH 43697-0795 RE: The tariff classification of electric light sculptures from China. Dear Mrs. Spurgeon: In your letter dated March 26, 2003, on behalf of Emerald Innovations, LLC., you requested a tariff classification ruling. The subject merchandise, based on the submitted information, consists of the following articles: star-shaped light sculptures with plastic frames, model numbers 27001 and 27002, that measure about 32 inches and 50 inches long and incorporate light sets of 50 and 70 miniature clear light bulbs, respectively; snowflake-shaped light sculptures with plastic frames, model numbers 27004 and 27003, that measure about 20 inches and 36 inches long and incorporate light sets of 70 and 105 miniature clear light bulbs, respectively; a Bethlehem star-shaped light sculpture with a metal (non-brass) wire frame and plastic securing clips, model number 10100, that measures about 10 feet long by 7 feet wide with an attached light set of 150 miniature clear light bulbs, respectively; five-pointed star-shaped light sculptures with metal (non-brass) wire frames and plastic securing clips, model numbers 10300 and 10310, that measure about 8 ½ feet and 5 ½ feet long with attached light sets of 150 and 100 miniature clear light bulbs, respectively. The applicable subheading for the electric light sculptures, model numbers 27001, 27002, 27004 and 27003, 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. The applicable subheading for the electric light sculptures, model numbers 10100, 10300 and 10310, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings: of base metal: other than of brass. The rate of duty will be 6 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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