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NY 807097

CLA-2-94:S:N:N3:227 807097


TARIFF NO.: 9405.40.8000; 9405.40.6000

Ms. Tania Balog
Ranko Balog Co.
Customs Brokers
P.O. Box 92916
Los Angeles, CA 90009-2916

RE: The tariff classification of mini lighted sculptures from China.

Dear Ms. Balog:

In your letter dated January 20, 1995, on behalf of Minami International Corporation, you requested a tariff classification ruling.

The merchandise at issue consists of the following mini lighted sculptures, known as the "Christmas Illuminations":
a) a plastic lighted Santa display, measuring about 18" by 12", item number 1170;
b) a plastic lighted Christmas tree display, measuring about 18" by 12", item number 1175;
c) a plastic lighted Santa sled display, measuring approximately 12" by 18", item number 1173 (noting sample submitted);
d) a plastic lighted reindeer display, measuring approximately 12" by 18", item number 1172;
e) the lighted Christmas tree, Santa Claus, candle, angel and reindeer displays (item numbers 1185, 1180, 1186, 1181 and 1182, respectively) which measure about 48" by 24" and possess a welded steel frame construction;
f) the lighted Santa sled display (item number 1183) which measures about 24" by 48" and possesses a welded steel frame construction.

It is noted that the lighted plastic displays, each possessing a suction cup for window mounting and an easel stand for table mounting, are fully assembled with 50 miniature lights, while the lighted steel displays are fully assembled with 100 lights in motion. It is stated that all of these lighted sculptures are designed for both indoor and outdoor use.

The applicable subheading for the plastic mini lighted sculptures (item numbers 1170, 1175, 1173 and 1172) will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for the steel mini lighted sculptures (item numbers 1185, 1180, 1186, 1181, 1182 and 1183) will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings of base metal, and dutiable at the rate of 7.3 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

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