CLA-2-94:OT:RR:NC:1:110
Ms. Alice Liu
Atico International USA Inc.
501 South Andrews Avenue
Ft. Lauderdale, FL 33301
RE: The tariff classification of a lighted metal tree from China.
Dear Ms. Liu:
In your letter dated December 3, 2012, you requested a tariff classification ruling.
The item under consideration is identified as the Halloween Spooky Tree, Item Number A079AA02291. A sample was submitted with your ruling request and will be returned to you.
Item Number A079AA02291 is a light sculpture in the shape of a leafless tree, measuring approximately 60 inches tall. The light sculpture is constructed of a black-painted metal (non brass) wire frame intertwined with a light string. The light string consists of two insulated wire conductors twisted together and wrapped in black tape incorporating 50 black lamp-holders. The lamp- holders enclose orange-colored miniature plastic LED (light emitting diode) lamps. The end of the light string comprised of a 30 inch lead wire with a combination of two-prong plug, a socket rated for 125 volt (V) and two 3 amp (A) fuses. There is a rectangular metal anchor at the base for mounting the light sculpture onto the flat surface, i.e. ground or floor. Although the light sculpture is referenced as a Halloween Spooky Tree designed for indoor and outdoor use, neither the “tree” nor the orange-colored bulbs are recognized as a festive motifs. Item Number A079AA02291, therefore, is not limited to holiday use, and not classified as a festive article.
The applicable subheading for the Halloween Spooky Tree, Item Number A079AA02291, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not 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.
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 Hope Abada at (646) 733-3016.
Sincerely,
Thomas J. Russo
Director
National Commodity Specialist Division