United States International Trade Commision Rulings And Harmonized Tariff Schedule
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February 24, 1999

CLA-2-95:RR:NC:SP:222 D87522


TARIFF NO.: 9405.40.8000; 9505.10.2500

Ms. Ginny Poyer
Atico International USA, Inc.
P. O. Box 14368
Ft. Lauderdale, FL 33302

RE: The tariff classification of lighted Christmas decorations from China.

Dear Ms. Poyer:

In your letter dated January 27, 1999, you requested a tariff classification ruling.

You have submitted four samples of electrical articles that will be used during the Christmas holiday season.

The first sample is identified as item #W74J0098. It is a porcelain angel tree top. The head and arms are made of porcelain. The halo in back of the angel’s head is made of acrylic. The plastic cone shaped bottom is designed with a hard plastic circle that holds 10 lights. Each light is inserted in a separate hole. The angel holds a light in each hand. This product is designed for indoor use only.

The second sample is item #W74C8976, a light sculpture with 50 miniature lights. The sculpture is in the shape of a standing reindeer. This article includes suction cups for mounting the sculpture in a window, or an easel stand for a table display. The sculpture is designed for indoor and outdoor use.

The third sample is item #W7412103, a flashing light tree top that contains 21 lights. This product may be used on the top of Christmas trees, walls, doors, fireplaces or windows.

The fourth sample is identified as item #W74C8983, dancing snow flake light sculptures. The set consists of four light sculptures that are wired together and programmed to light in a precise sequence from sculpture 1 to 4, then the sequence is repeated. Each sculpture is designed as a snow flake and it contains 50 lights. The set includes an adjustable motion box to control the lighting effect that simulates motion.

The samples are returned as you requested.

The applicable subheading for the angel tree top, light sculpture with 50 miniature lights, and the flashing light tree top, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for...articles articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other. The rate of duty will be free.

The applicable subheading for the snow flake light sculptures will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings: other. 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 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 Alice Masterson at 212-637-7090.


Robert B. Swierupski

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