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NY A85016

July 16, 1996

CLA-2-94:RR:NC:GI:227 A85016


TARIFF NO.: 9405.40.6000

Ms. Michele Smith

Sears, Roebuck and Co.

3333 Beverly Rd. BC 204A

Hoffman Estates, IL 60179

RE: The tariff classification of electric light sculptures from China.

Dear Ms. Smith:

In your letter dated June 11, 1996, you requested a tariff classification ruling.

At issue is the classification of electric light sculptures, measuring approximately 4 feet at the longest dimension, that are identified as follows:
a) Train, item number 97046
b) Bicycling Santa, item number 97047
c) Tree, item number 97048
d) Santa carrying presents, item number 97056

The electric light sculptures are constructed of heavy duty wire frames and covered by colored tubes of add-on lights which incudes 4 spare bulbs. They are designed to be anchored on the lawn, hung on a wall or stand alone supported by an easel.

The applicable subheading for these electric light sculptures, item numbers 97046, 97047, 97048 and 97056, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 7 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.


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