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NY E89879

December 8, 1999

CLA-2-94:RR:NC:2:227 E89879


TARIFF NO.: 9405.40.8000

Ms. Judy Allen
Charles M. Schayer & Co.
806 S. 56th Ave., Ste. 5
Phoenix, AZ 85043

RE: The tariff classification of lamps from China.

Dear Ms. Allen:

In your letter dated November 12, 1999, on behalf of Arizona Light Creations, Inc., you requested a tariff classification ruling.

The sample submitted is an electric light display, known as the Light Scamp (Mr. Scamper), that is made up of plastic frames which when assembled depict a globe-like framework containing an electrical wire harness with miniature lights. This framework is then inserted into a textile cover portraying a bunny-like head with hat. It also possesses a top textile cord for hanging purposes as well as several decorative textile streamers affixed to its bottom portion.

You state that this merchandise being marketed and sold during the Easter holiday season should be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles: parts and accessories thereof: other: other.

Although you indicate that this Light Scamp will be sold in association with Easter, it should be noted that marketing alone does not necessarily warrant classification as a festive article. The item must resemble an accepted symbol of an accepted holiday as well as satisfying other factors involving use, marketing, et cetera. In this regard, the submitted article simply depicts a bunny head and does not bear any significant features which would necessarily associate it with Easter, thereby precluding classification under heading 9505, HTS.

The applicable subheading for this Light Scamp will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem in noting the rate of duty will remain the same commencing in January of 2000.

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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