CLA-2-94:RR:NC:2:227 G87682
Ms. Linda C. Pearson
Seasonal Specialties
11455 Valley View Rd.
Eden Prairie, MN 55344
RE: The tariff classification of illuminated sign and electric lights from China.
Dear Ms. Pearson:
In your letter dated March 20, 2001, you requested a tariff classification ruling.
The subject merchandise consists of the following articles:
an illuminated sign, item number 73273 (sample submitted), that measures approximately 17 ¾ inches in length by 6 ½ inches at its widest dimension and has a coated metal framework which forms the acronym, USA. It possesses an electrical wire harness containing sockets with miniature light bulbs that are secured via plastic grips around the frame of the acronym. Further, it features three translucent plastic letters of USA that are colored in red, white and blue and are correlatively affixed to the front portion of the sign via plastic covered metal tube-shaped attachments.
a two-dimensional star-shaped light display, item number 73584, that consists of a coated metal framework with the attachment of an electrical wire harness. The harness possesses sockets containing miniature red, white and blue light bulbs. At each side of the star there is affixed a coated metal semicircular-shaped framework that contains a three-tiered swag of similarly constructed electrical light harnesses.
an electrical light set, item number 75028 (sample submitted), that consists of an electrical wire harness possessing 10 sockets with miniature light bulbs. Each bulb is covered with a removable plastic crystal-like star-shaped cover that alternates in the colors of red, white or blue along the length of the wire harness.
It is stated that each of these articles is sold only during the retail season of the Fourth of July. Although this merchandise is sold only during the above season, it is not considered to be festive for tariff purposes.
The applicable subheading for the illuminated sign, item number 73273, will be 9405.60.4000, Harmonized Tariff Schedule of the United States (HTS), which provides for illuminated signs, illuminated nameplates and the like, having a permanently fixed light source…of base metal: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the star-shaped light display with three-tiered swag, item number 73584, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings: of base metal: other. The rate of duty will be 6 percent ad valorem.
The applicable subheading for the electric light set with star-shaped covers, item number 75028, will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. 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 212-637-7073.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division