CLA-2-94:OT:RR:NC:N4:110

Ms. Brandi Long
Pan Asian Creations Limited
Unit 713, 7/R, Tower 1, Harbor Center,
1 Hok Cheung Street
Hunghom, Hong Kong, China

RE: The tariff classification of Neon Snowflake Illuminations from China

Dear Ms. Long:

In your letter dated October 27, 2016, you requested a tariff classification ruling.

The merchandise under consideration is 2 styles of Neon illuminations. Item Number 7204-12437 is a Tabletop Snowflake-shaped Neon illuminating lamp with a D/C Adaptor. The Tabletop Snowflake measuring 12 inches. Item Number 7204-16143 is a Hanging Snowflake-shaped Neon illuminating lamp with a D/C Adaptor. The Hanging Snowflake measuring16 inches. Both styles are comprised of 30 percent plastic, 10 percent electronic and 60 percent glass. It is stated that these items are marketed and sold for Christmas Holiday.

The applicable subheading for Item Number 7204-12437, Tabletop Neon Snowflake, will be 9405.20.80, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings … Electric table, desk, bedside or floor-standing lamps: Other.” The rate of duty will be 3.9 percent ad valorem.

The applicable subheading for Item Number 7204-16143, Hanging Neon Snowflake, will be 9405.40.8440, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other. 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 https://hts.usitc.gov/current.

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 [email protected].

Sincerely,

Steven A. Mack
Director
National Commodity Specialist Division