CLA-2-94:RR:NC:2: 227 B84548
Mr. Kevin Egan
E. Besler & Company
Customs Broker
P.O. Box 66361
Chicago, IL 60666-0361
RE: The tariff classification of a neon light kit from China.
Dear Mr. Egan:
In your letter received in this office on April 17, 1997, on
behalf of Blazer International Inc., you requested a tariff
classification ruling.
The subject merchandise is a neon light kit which consists of
a plastic flexible lighting mechanism with a 12V DC power source.
It is designed to be installed in either auto or marine vehicles
for such purposes as interior accent lighting and decorative
stripping.
You state that this item should be properly classified under
subheading 8512.20.20, Harmonized Tariff Schedule of the United
States (HTS), which provides for other lighting or visual
signalling equipment. However, since this light is designed only
to serve a decorative purpose, it cannot be regarded as lighting or
visual signalling equipment under heading 8512, HTS, and,
therefore, consideration of classification under the above
subheading is precluded.
The applicable subheading for this neon light kit will be
9405.40.8000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other electric lamps and lighting
fittings. The rate of duty will be 3.9 percent ad valorem.
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
George Kalkines at 212-466-5794.
Sincerely,
Gwenn Klein Kirschner
Chief, Special Products Branch
National Commodity
Specialist Division