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NY R01531

March 4, 2005

CLA-2-94:RR:NC:1:108 R01531


TARIFF NO.: 9405.40.8000; 9505.10.2500

Mr. Troy D. Crago
Atico International, USA
501 South Andrews Avenue
Fort Lauderdale, FL 33301

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

Dear Mr. Crago:

In your letter dated February 22, 2005, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is electric light display sculptures, item number W073BA05041. These articles, referred to as “Holographic Light Sculptures,” measure approximately 20 inches in height. They consist of metal (non-brass) frames in the following shapes: a candy cane with a green bow, a decorated Christmas tree, Santa carrying a bagful of gifts, a pair of gold-colored Christmas bells with a red bow, a snowman with broom, and a decorative candle. Each frame is completely covered with a form-fitting decorative plastic sheet of iridescent kaleidoscopic motifs; furthermore, each plastic sheet is shaped in the design of the metal frame and has a light set containing 100 multicolored miniature light bulbs of steady and blinking lights. When the display is lit, the multicolored light bulbs serve to enhance the decorative effect of the colorful plastic sheets.

The applicable subheading for the snowman and candle light display sculptures, item number W073BA05041, 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.

The applicable subheading for the electric light displays in the form of the candy cane, the Christmas tree, Santa, and Christmas bells, item number W073BA05041, will be 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. The duty rate will be free.

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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