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September 8, 1999

CLA-2-94:RR:NC:2:227 E85204


TARIFF NO.: 9405.60.6000

Ms. Jill Citrowske
Impact Plastics, Inc.
1 E. Industrial Blvd.
Maynard, MN 56260

RE: The tariff classification of illuminated signs from China.

Dear Ms. Citrowske:

In your letter dated July 16, 1999, you requested a tariff classification ruling.

The sample submitted is a plastic illuminated sign, the Festive New Years Day Decoration Millennium 2000 (item number 84521), which measures approximately 18 ½ inches by 10 inches at its maximum dimensions. It depicts an open plastic frame of a shooting star with the numerical year of “1999,” measuring 2 to 2 ¼ inches high, along its top portion and above the numerical year “2000,” measuring 3 ½ to 4 ¼ inches high, which is displayed along the full width of its midsection. There are slots, situated around the numerical years, which contain miniature colored light bulbs affixed along an electrical wire harness with plug and socket.

You state that this illuminated sign should be properly classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other festive, carnival or other entertainment articles. This claim is substantiated in noting that the subject article is not predominately of precious or semiprecious stones, precious metal or metal clad with precious metal; it functions primarily as a decoration used in the celebration of New Years Day; and it is used only during the New Years Day Season.

However, since New Years Day is not a recognized holiday with any symbols having been established in relation to that day, consideration of classification under subheading 9505.90.6000, HTS, is precluded.

The applicable subheading for this illuminated sign will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for lamps and lighting fittingsother illuminated signs, illuminated nameplates and the like, having a permanently fixed light source. The rate of duty will be 5.3 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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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