K87510 K8 Ruling Active

The tariff classification of electric light display sculptures from China.

Issued July 15, 2004 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3014, 2004, 9405.40.8000

Headings: 9405, 2004, 3014

Product description

Samples are being returned requested. The submitted samples, referred to as the “Twinkling Holographic Sculpture Light Sets,” are electric light display sculptures (CVS item number 270738) in the designs of a Snowman with Shovel and a Snowflake measuring approximately 17 ½ and 16 inches in height, respectively. Each of these light sculptures consists of a metal (non-brass) frame that is shaped in the above specific design. This merchandise also has an electric light set with 70 miniature light bulbs combining blinking and steady lights (multicolored for the Snowman but clear for the Snowflake). The bulbs of the light set are incorporated into a form-fitting multicolored plastic sheet (in the design of the Snowman) and a white-rimmed silver-colored plastic sheet (in the design of the Snowflake). These plastic sheets, which possess iridescent kaleidoscopic-like motifs, are designed to completely cover their supporting metal frame and are securely affixed to such frame by means of zip ties. The light bulbs included in these decorative plastic sheets are positioned to face outward. When lit the multicolored light bulbs for the Snowman design are strategically situated to match and enhance the multicolored sections of its decorative plastic sheet, while the clear light bulbs, for the Snowflake design, when lit serve to enhance the overall decorative effect of its plastic sheet. Each of these light display sculptures, which is stated to be utilized for indoor and outdoor use, has an electrical light cord with plug, as well as two top metal loops for hanging.

CBP rationale

The applicable subheading for these electric light display sculptures 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.

Full text

NY K87510 July 15, 2004 CLA-2-94:RR:NC:1:108 K87510 CATEGORY: Classification TARIFF NUMBER: 9405.40.8000 Ms. Joanne M. Harmon CVS/pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of electric light display sculptures from China. Dear Ms. Harmon: In your letter received in this office on June 29, 2004, you requested a tariff classification ruling. Samples are being returned requested. The submitted samples, referred to as the “Twinkling Holographic Sculpture Light Sets,” are electric light display sculptures (CVS item number 270738) in the designs of a Snowman with Shovel and a Snowflake measuring approximately 17 ½ and 16 inches in height, respectively. Each of these light sculptures consists of a metal (non-brass) frame that is shaped in the above specific design. This merchandise also has an electric light set with 70 miniature light bulbs combining blinking and steady lights (multicolored for the Snowman but clear for the Snowflake). The bulbs of the light set are incorporated into a form-fitting multicolored plastic sheet (in the design of the Snowman) and a white-rimmed silver-colored plastic sheet (in the design of the Snowflake). These plastic sheets, which possess iridescent kaleidoscopic-like motifs, are designed to completely cover their supporting metal frame and are securely affixed to such frame by means of zip ties. The light bulbs included in these decorative plastic sheets are positioned to face outward. When lit the multicolored light bulbs for the Snowman design are strategically situated to match and enhance the multicolored sections of its decorative plastic sheet, while the clear light bulbs, for the Snowflake design, when lit serve to enhance the overall decorative effect of its plastic sheet. Each of these light display sculptures, which is stated to be utilized for indoor and outdoor use, has an electrical light cord with plug, as well as two top metal loops for hanging. The applicable subheading for these electric light display sculptures 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →