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NY F88264

June 26, 2000

CLA-2-94:RR:NC:2:227 F88264


TARIFF NO.: 9405.40.8000; 9505.90.6000

Ms. Alice Liu
Atico International USA, Inc.
P.O. Box 14368
Ft. Lauderdale, FL 33302

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

Dear Ms. Liu:

In your letter dated June 1, 2000, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following articles:
a Halloween light set, item number W79A7485, measuring approximately 11 feet in length, that features an electrical wire harness containing 10 sockets with miniature clear light bulbs. Each bulb is covered with a removable plastic jack-o’-lantern-like figure measuring about 2 inches in height. It is noted that other similarly constructed light sets will be imported with removable plastic light covers depicting “spooky eyes,” “green aliens,” and “eyeballs.”

Halloween light sculptures, item number W79A1201, that depict a plastic framework of a smiling ghost, measuring approximately 16 inches long by 16 ½ inches wide, and a jack-o’-lantern measuring about 13 inches long by 14 inches wide. There is electrical wiring with 50 sockets containing miniature light bulbs that are affixed with plastic grips designed to be attached along the frame of each configured body. There are also suction cups that serve to mount this merchandise onto the window for decoration purposes. It is noted that other plastic light sculptures, depicting a witch, cat and bat, will also be imported.

It is suggested that these light sculptures would be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. However, it has been found that these light sculptures are purely decorative rather than functional in noting the depictions of the ghost and jack-o’-lantern are associated with their use during the festive occasion of Halloween. Further, these articles, possessing the ghost and jack-o’-lantern depictions, are of the class or kind of merchandise that are bought and sold during the Halloween season, thereby precluding consideration of classification under subheading 9405.40.8000, HTS.

The applicable subheading for the Halloween light sets, item number W79A7485, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The duty rate will be 3.9 percent ad valorem.

The applicable subheading for the Halloween light sculptures (item number W79A1201), depicting the ghost and the jack-o’-lantern, will be 9505.90.6000, HTS, which provides for festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: other: other. The rate of duty will be free.

Your inquiry does not provide enough information for us to give a classification ruling on the Halloween light sculptures, item number W79A1201, depicting the witch, cat and bat. Your request for a classification ruling should include a sample of the witch, cat and bat. When this information is available, you may wish to consider resubmission of your request. We are returning any related samples, exhibits, etc. If you decide to resubmit your request, please include all of the material that we have returned to you.

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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