N044918 N0 Ruling Active

The tariff classification of a hanging illuminated snowflake from China.

Issued December 3, 2008 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The merchandise under consideration is identified as the 3D Hanging Snowflake. From the information and picture that you provided, the hanging snowflake resembles a three-dimensional snowflake/multi-point star measuring approximately 11 inches in diameter. It is a light fixture constructed of clear plastic and is designed for indoor and outdoor use. The snowflake incorporates 36 LED (Light Emitting Diode) white lamps within the plastic assembly. A 36 inch lead wire with fuse protected plug is permanently attached to the snowflake. The hanging snowflake can be suspended virtually anywhere light is desired. In your ruling request

CBP rationale

The applicable subheading for the 3D Hanging Snowflake will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.

Full text

N044918 December 3, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a hanging illuminated snowflake from China. Dear Ms. Hsia: In your letter dated November 19, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as the 3D Hanging Snowflake. From the information and picture that you provided, the hanging snowflake resembles a three-dimensional snowflake/multi-point star measuring approximately 11 inches in diameter. It is a light fixture constructed of clear plastic and is designed for indoor and outdoor use. The snowflake incorporates 36 LED (Light Emitting Diode) white lamps within the plastic assembly. A 36 inch lead wire with fuse protected plug is permanently attached to the snowflake. The hanging snowflake can be suspended virtually anywhere light is desired. In your ruling request you state that the hanging snowflake will be imported and sold during the Christmas season. However, it does not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday. The applicable subheading for the 3D Hanging Snowflake will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at (646) 733-3016. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division

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