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NY G89216

April 30, 2001

CLA-2-94:RR:NC:2:227 G89216


TARIFF NO.: 9405.40.8000

Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Rd.
Eden Prairie, MN 55344

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

Dear Ms. Pearson:

In your letter dated April 10, 2001, you requested a tariff classification ruling.

The subject merchandise consists of the following articles:
three electric light sets with each set featuring an electrical wire harness that possesses ten sockets containing miniature flickering clear light bulbs. The bulbs are covered with removable plastic ghost or tombstone-shaped light covers (item number T75042) and bat-shaped light covers (item number T74240), noting the samples of these sets were submitted.
two electric light sets with each set featuring an electrical wire harness that possesses ten sockets with miniature clear light bulbs. It is stated that the bulbs of one light set, item number 73158, are covered by plastic light covers consisting of a yellow pumpkin-shaped back panel and jack-o’-lantern-like front panel. The plastic light covers of the other set, item number 73288, are made up of a skull and crossbones-shaped back panel and a skull-shaped front panel with cutout eyes, nose and mouth. These bulbs are inserted into sockets that are permanently affixed between the panels.

It is stated that these light sets are sold only during the Halloween season. Although this merchandise is sold only during the above season, it is not considered to be festive for tariff purposes.

The applicable subheading for these electric lights sets will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. 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 George Kalkines at 212-637-7073.


Robert B. Swierupski

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