The tariff classification of a lighted arch from China

N252784 May 21, 2014 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Amanda Graf Lamrite West, Inc. 13000 Darice Parkway Strongsville, OH 44149 RE: The tariff classification of a lighted arch from China Dear Ms. Graf: In your letter dated April 24, 2014, on behalf of Lamrite West, Inc., you requested a tariff classification ruling. The merchandise under consideration is identified as the Lighted Decorative Arch. Based on the information provided and a subsequent e-mail, the item is a semicircular or U-shaped lighted arch with laid over light strings. It is stated that the arch and the light strings are imported together unassembled without the decorative elements of flowers and ribbons, which are printed on the packaging. The arch is constructed of steel tubes, measuring approximately 96 inches high by 54 inches wide by 14 inches deep when assembled. The light strings are in the form of a “net” that features 200 miniature lights, affixed along the electrical wire harness. The light strings net will be intertwined along the opened metal frame of the arch using plastic clips. The applicable subheading for the Lighted Decorative Arch 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 Hope Abada at [email protected]. Sincerely, Gwenn Klein Kirschner Acting Director National Commodity Specialist Division