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NY J83522

April 29, 2003

CLA-2-94:RR:NC:2:227 J83522


TARIFF NO.: 9405.40.8000

Ms. Jenny Davenport
Wal Mart Stores, Inc.
Mail Stop # 0410-L-326
601 N. Walton
Bentonville, Ark. 72716-0410

RE: The tariff classification of an electric lantern from China

Dear Ms. Davenport:

In your letter dated April 4, 2003, you requested a tariff classification ruling. The sample is being returned as requested.

The article in question, style number 25497, is a plastic electric lantern with an on/off switch and two halogen lamps. When lighted, a fan will blow up the material inside of the lantern to make it look like flames. The lantern can be hung up or used as a table decoration piece. Printing on the packaging describes the item as a “Halloween Gothic Lantern”.

You maintain that the lantern is classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), on the basis it is labeled, marketed and sold during Halloween. However, to be classified in subheading 9505.90.6000, (HTS), functional articles must be three-dimensional representations of acceptable symbols. This highly stylized lantern is not a symbol of any holiday.

The applicable subheading for the electric lighted lantern, style number 25497, 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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