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NY J81314

March 6, 2003

CLA-2-94:RR:NC:2:227 J81314


TARIFF NO.: 9405.40.6000

Mr. Don Rice
South Western Imports Tiffany, Inc.
6754 Calle de Linea, Suite 106
San Diego, CA 92154

RE: The tariff classification of unassembled decorative garden lights from China.

Dear Mr. Rice:

In your letter received in this office on February 19, 2003, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is unassembled coconut palm tree-shaped lights that are part of the Moonstruck Garden Accents. These lights, part numbers PT10-9 and PT8-6, when assembled measure about 10 ½ and 8 ½ feet in height, respectively. Each trunk is composed of a steel pole with plastic covering to simulate the bark of the tree. The coconuts are of plastic, while the leaves are of metal and plastic. These tree-shaped lights, which are available in the colors of green, yellow, orange and red, are stated to be powered by a 12-volt transformer or 110-volt AC in lighting the lamps incorporated in their translucent trunks, coconuts, and leaves. It is noted that this merchandise will be imported without electrical cords.

The applicable subheading for these unassembled decorative garden lights will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings: of base metal: other than of brass. The rate of duty will be 6 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 646-733-3028.


Robert B. Swierupski

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