United States International Trade Commision Rulings And Harmonized Tariff Schedule
faqs.org  Rulings By Number  Rulings By Category  Tariff Numbers
faqs.org > Rulings and Tariffs Home > Rulings By Number > 2007 NY Rulings > NY N005805 - NY N005903 > NY N005878

Previous Ruling Next Ruling
NY N005878




February 1, 2007

CLA-2-94:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000; 9505.10.2500

Ms. Jennifer B. Gouette
Seasonal Specialties, LLC
11455 Valley View Rd.
Eden Prairie, MN 55344

RE: The tariff classification of lighted lawn ornaments from China.

Dear Ms. Gouette:

In your letter dated January 23, 2007, you requested a tariff classification ruling.

The merchandise under consideration consists of four lighted lawn ornaments identified as a Lighted Standing Deer (#112941), Lighted Jumping Deer (#121645), Lighted Igloo (#113871) and a Lighted Penguin (#121627).

The four styles of lighted lawn ornaments are pre-assembled wire frames, covered with strings of lights depicting the outlines of the figures. Each figure is supported by an attached stand, which is staked into the ground. The two deer are three dimensional and measure approximately 36 inches in height and feature all white lights. The lighted igloo measures approximately 36 inches in height, is covered with white lights and features a 10 inch evergreen Christmas wreath over the door opening. The lighted penguin is wearing a Santa hat and measures approximately 24 inches in height. The penguin is fully detailed with eyes, nose, feet and wings.

With the exception of the two deer, the lighted igloo and penguin have decorations traditionally used during Christmas festivities.

The applicable subheading for the Lighted Standing Deer (#112941) and Lighted Jumping Deer (#121645) will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittingsnot elsewhere specified or included: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem.

The applicable subheading for the Lighted Igloo (#113871) and Lighted Penguin (#121627) will be 9505.10.2500, HTSUS, which provides for "Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other." The general rate of duty will be free.

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 Thomas Campanelli for heading 9405, HTSUS, at 646-733-3016 or National Import Specialist Wayne Kessler for heading 9505, HTSUS, at 646-733-3026.

Sincerely,

Robert B. Swierupski
Director,

Previous Ruling Next Ruling

See also: