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NY A87027

September 9, 1996

CLA-2-94:RR:NC:GI: 227 A87027


TARIFF NO.: 9405.92.0000; 9501.00.4000

Mr. O.W. Waters

Waters Shipping Company

North Carolina State Docks

P.O. Box 118

Wilmington, NC 28402-0118

RE: The tariff classification of parts for lamps and wheeled toys from China, Taiwan and Hong Kong.

Dear Mr. Waters:

In your letter dated August 7, 1996, on behalf of Empire Industries/Empire of Carolina, Inc., you requested a tariff classification ruling. Samples are being returned as requested.

The merchandise at issue consists of the following articles:
a) two plastic lamp covers (samples submitted), known as the "Light Toppers," which depict the figure of a Noel candle measuring approximately 10 1/2 inches long and a pumpkin-like figure measuring about 8 1/2 inches long. At the base of these items, there is an adapter disk with two clips that is designed to be placed over the lamp and into the slots of the fixture base;
b) a wiring harness assembly (sample submitted) for a child's electric driven, riding vehicle, that is comprised of insulated wires and connectors, all affixed to an electrical plate with on/off switch mechanisms;
c) a handle bar set-up for a child's non chain driven tricycle (sample submitted) which possesses an emergency console with microphone, lights and siren;
d) the microphone, lights and siren, noted to be imported separately, for the above handle bar set-up.

The applicable subheading for the plastic lamp covers, known as the "Light Toppers," will be 9405.92.0000, Harmonized Tariff Schedule of the United States (HTS), which provides for other lamp parts of plastics. The rate of duty will be 4.7 percent ad valorem.

The applicable subheading for the wiring harness assembly and the handle bar set-up for a child's riding vehicle will be 9501.00.4000, HTS, which provides for wheeled toys designed to be ridden by children and parts and accessories thereof: other. The rate of duty will be free.

Your ruling does not provide enough information for us to give a classification ruling on the microphone, lights and siren. Your request for a classification ruling should include a representative sample of each item in question.

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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