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NY L83707

April 14, 2005

CLA-2-94:RR:NC:1:108 L83707


TARIFF NO.: 9405.40.8000

Mr. Joseph Stinson
Liss Global, Inc.
7746 Dungan Road
Philadelphia, PA 19111

RE: The tariff classification of decorative lawn lights from China.

Dear Mr. Stinson:

In your letter dated March 30, 2005, you requested a tariff classification ruling. Sample is being returned as requested.

The subject merchandise, based on the submitted sample, is a set of decorative lawn lights, measuring about three feet in height and incorporating flashing light features, that consist of five plastic poles with each possessing a plastic star-shaped top in colors of either red, yellow, blue, orange, or green. These star-shaped figures cover color-coordinated LED bulbs that are affixed to the top of the poles and are connected to electrical wiring, which runs through the body. The electrical wiring emanates from the poles’ bottom portion for connection to a common battery case with a push-button light device.

You propose that this merchandise is properly classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. However, since the colored stars are not considered symbols of any holiday, consideration of classification under subheading 9505.10.2500, HTS, is precluded.

The applicable subheading for these decorative lawn lights will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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 Michael Contino at 646-733-3014.


Robert B. Swierupski

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