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NY M81337

March 23, 2006

CLA-2-94: RR: NC: 1:108 M81337


TARIFF NO.: 9405.40.8000

Mr. Joseph R. Hoffacker
The Navy Yard
5101 South Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of a lighted tree from China.

Dear Mr. Hoffacker:

In your letter dated March 15, 2006, on behalf of Big Lots Stores, you requested a tariff classification ruling.

The item in question is a lighted vine tree (sample provided). It is denoted as the Halloween Black Haunted Lighted Tree, item number 27569. It is composed of vine, in three sections, all fitted to each other by small metal supports. It is 60-inches in height with a string of orange colored lights wrapped around its perimeter. It can be used both indoors and outdoors as a decorative light.

The applicable subheading for the Halloween Black Haunted Light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other electric lamps and lighting fittings: Other. The rate of duty will be 3.9 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

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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