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NY N005905




February 7, 2007

CLA-2-39:RR:NC:N2:221

CATEGORY: CLASSIFICATION

TARIFF NO.: 3926.40.0000; 9405.40.8000

Ms. Yolanda Massey
Michaels
8000 Bent Branch Drive
Irving, TX 75063

RE: The tariff classification of display platforms and LED lights from China.

Dear Ms. Massey:

In your letter dated January 18, 2007, you requested a tariff classification ruling.

Four samples were included with your request. Two samples are decorative platforms meant to hold and display collectible houses and figurines from miniature village collections. Two samples are miniature spotlights designed as accessories for miniature village collections.

Item 74690 is described as a general display platform. It is a painted foam plastic base in the form of a rock formation with two main platforms. It measures 20½ inches by 12 inches by 5½ inches at its greatest dimensions. Item 74688, identified as “rocks and docks,” is a painted foam plastic base in the form of a snow covered rock formation with a stream, also incorporating two main display platforms. It measures 21 inches by 12 inches by 5 inches at its greatest dimensions.

Item 34974A is a set of Lemax Spooky Town Collection miniature spotlights, each measuring approximately 1¼ inch wide by 1 inch high. These spotlights feature 3 Light Emitting Diodes (LEDs). Item 44243 is a set of Lemax Lighted Accessories miniature spotlights, each measuring approximately 1 inch wide by ¾ inch high. These spotlights feature a single LED. The battery-operated spotlights are imported in sets of two, with each light connected to a battery holder by 20 inches of low voltage insulated wire. The battery holder features a slide on/off switch and holds 3 “AA” size batteries. The miniature spotlights are constructed of plastic with clear lenses and an adjustable base.

The applicable subheading for the display platforms, items 74690 and 74688, will be 3926.40.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other articles of plasticsstatuettes and other ornamental articles. The rate of duty will be 5.3 percent ad valorem.

The applicable subheading for the Lemax Spooky Town Collection miniature spotlights, item 34974A, and the Lighted Accessories miniature spotlights, item 44243, will be 9405.40.8000, HTSUS, which provides for lamps and lighting fittingsnot elsewhere specified or included: 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 Joan Mazzola at 646-733-3023.

Sincerely,

Robert B. Swierupski
Director,

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