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NY K85552

May 24, 2004
CLA-2-94:RR:NC:1:108 K85552


TARIFF NO.: 9405.40.6000

Ms. Andrea Holtan
Costco Wholesale
999 Lake Drive
Issaquah, WA 98027

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

Dear Ms. Holtan:

In your letter dated April 27, 2004, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise, based on the submitted sample and information provided, is a set of two polar bear light sculptures with incorporated motors for the purpose of animation. Within this set, the light sculptures are stated to measure approximately 31 inches and 21 ½ inches long. Further, each one consists of a metal (non-brass) frame covered with PVC tinsel, as well as electric light sets with hundreds of miniature light bulbs (600 bulbs for the bigger light sculpture and 300 bulbs for the smaller one).

You claim that since this merchandise is marketed as Christmas items during the Christmas season, it should be classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articlesarticles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other: other. However, since these light sculptures do not depict the representation of an accepted holiday symbol, consideration of classification under subheading 9505.10.2500, HTS, is precluded.

The applicable subheading for these electric light sculptures 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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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