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NY J82529

April 28, 2003

CLA-2-94:RR:NC:2:227 J82529


TARIFF NO.: 9405.40.8000

Mr. Rolando E. Portal
ABC Distributing, LLC.
6301 East 10th Avenue
Hialeah, FL 33013

RE: The tariff classification of a lighted lamppost with wreath from China

Dear Mr. Portal:

In your letter dated April 2, 2003, you requested a tariff classification ruling.

The merchandise in question consists of a 3-foot high plastic lamppost with an on/off switch and a power cord that measures 45 inches in length. Attached to the lamppost is a Christmas wreath that measures 6 inches in diameter.

You maintain that this item is classified under subheading 9505.10.5020, Harmonized Tariff Schedule of the United States (HTS) on the basis it is associated and used during the Christmas holidays. However, to be classified in subheading 9505.10.5020, (HTS), functional articles must be three-dimensional representations of acceptable symbols. A lighted lamppost, with or without a hanging wreath, is not a symbol of any holiday.

The applicable subheading for the lighted lamppost with wreath will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than 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 646-733-3028.


Robert B. Swierupski

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