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NY 807888

March 23, 1995

CLA-2-83:S:N:N3:113 807888 JTS


TARIFF NO.: 8306.29.0000; 9405.30.0010

Mr. John A. Bessich
Follick & Bessich, P.C.
33 Walt Whitman Road, Suite 204
Huntington Station, NY 11746

RE: The tariff classification of lawn figures and lights from China

Dear Mr. Bessich:

In your letter dated March 6, 1995, on behalf of Telco Creations, Inc., you requested a tariff classification ruling.

The merchandise is plastic coated, steel wire figures designed for display on a lawn. Item number 57220 is a 55-inch tall reindeer and item number 57221 is a 69-inch tall angel. The figures will be imported in a disassembled condition, and may include a separately packaged set of illuminating lights that can be attached to clips on the figures. Based upon the size, voltage and wattage information that you provided by telephone, it would appear that the lights are of a kind used for Christmas trees. For tariff purposes, the figures and lights will be classified individually, whether imported together or separately.

The applicable subheading for the reindeer and angel figures will be 8306.29.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for statuettes and other ornaments, and parts thereof, of base metal, other. The rate of duty will be 4 percent ad valorem.

The applicable subheading for the light sets will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees, miniature series wired sets. The rate of duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.


Jean F. Maguire
Area Director

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