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NY A85093

July 18, 1996

CLA-2-94:RR:NC:GI: 227 A85093


TARIFF NO.: 9405.40.8000

Ms. Debi Kline
Family Dollar Stores, Inc.
P.O. Box 1017
Charlotte, NC 28201-1017

RE: The tariff classification of light sculptures from China.

Dear Ms. Kline:

In your letter dated June 17, 1996, you requested a tariff classification ruling.

The merchandise at issue consists of several electric light displays depicting the "Standing Santa," the "Santa in Sled," the "Xmas Tree," and the "Reindeer" under style number 2157PFD. It is noted that each light display (sculpture) consists of a decorative plastic frame, illuminated with electrical wiring, which measures approximately 34 inches long.

You claim that the "Standing Santa," the "Santa in Sled," and the "Xmas Tree" light sculptures should be properly classified under subheading 9505.10.40, Harmonized Tariff Schedule of the United States (HTS), which provides for other plastic articles for Christmas festivities.

Although this merchandise is primarily decorative in nature, it has been determined that the essential character of these composite articles (consisting of plastic decorative frames and electrical lighting components) is imparted by the electrical wire harnesses with light sockets and bulbs. Since these articles, which are intended to be utilized outdoors, cannot be seen in the dark without the necessary lighting apparatus, it is apparent that the lighting components distinguish these articles as light sculptures and allow the articles to function as such.

Moreover, the subject merchandise has been previously ruled to be similar to electric garlands, and since Note 1(t) to Chapter 95, HTS, as well as the Explanatory Notes to heading 9505, states that the chapter (or heading) excludes electric garlands of all kinds (heading 9405), consideration of classification under heading 9505, HTS, is precluded. The applicable subheading for the electric light sculptures of plastic, the "Standing Santa," the "Santa in Sled," the "Xmas Tree," and the "Reindeer" (style number 2157PFD) 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.

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 letter 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 George Kalkines at 212-466-5794.


Roger J. Silvestri

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