CLA-2-94:S:N:N3:227 887006
TARIFF NOS.: 9405.40.6000 and 9405.40.8000
Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of an electrical light sculpture and
garland from Taiwan and China, respectively.
Dear Ms. Smith:
In your letter dated May 26, 1993, you requested a tariff
classification ruling. Samples are being returned as requested.
The samples submitted consist of the following:
a) a 23 inch outdoor electrical star-shape light sculpture, stock
number 98166, which is constructed of heavy gauge metal wire with
twenty clear bulbs that outline the shape of the star;
b) a 9 foot lighted garland, stock number 91022, which possesses
textile medium short needles and 50 clear or multi-colored lights
with small velour bows attached to the garland.
You claim that the electrical light sculpture and garland should be
properly classified under subheading 9405.60.4000, Harmonized Tariff Schedule
of the United States (HTS), which provides for illuminated signs, illuminated
nameplates and the like: of base metal: other. However, it is apparent
that these articles are neither illuminating signs or nameplates nor similar
in any manner to signs or nameplates, thereby precluding consideration of
classification under the above subheading.
The applicable subheading for the electrical light sculpture, stock
number 98166, will be 9405.40.6000, Harmonized Tariff Schedule of the United
States (HTS), which provides for other electric lamps and lighting fittings:
of base metal: other. The rate of duty will be 7.6 percent ad valorem.
The applicable subheading for the electric garland, stock number 91022,
will be 9405.40.8000, HTS, which provides for other electric lamps and
lighting fittings: other. The rate of duty will be 3.9 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport