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NY N011802

June 7, 2007



TARIFF NO.: 9405.40.6000

Ms. Amy Morgan
Costco Wholesale Corp.
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of light sculptures from China.

Dear Ms. Morgan:

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

Under consideration are two styles of light sculptures identified as the Glistening Snowman, item number 663613, and the Grapevine Angel, item number 663620. Both are three-dimensional pre-assembled metal frames covered with a string of lights, and are intended for outdoor display. The Glistening Snowman sculpture is 60 inches high, features 450 lights, and is shaped like a snowman decorated with a top hat and a red and green scarf. The Grapevine Angel sculpture is 60 inches high, features 300 lights, and is shaped to resemble an angel holding a 5-pointed star.

The applicable subheading for the Glistening Snowman, item number 663613, and the Grapevine Angel, item number 663620, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 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 Thomas Campanelli at 646-733-3016.


Robert B. Swierupski

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