CLA-2-39:RR:NC:SP:222 G89496
Mr. Richard Rooks
Charles M. Schayer & Co.
4703 West Brill Street, Suite 300
Phoenix, AZ 85043
RE: The tariff classification of a Wrap-N-Roll plastic spool from Hong Kong.
Dear Mr. Rooks:
In your letter dated December 18, 2000 and subsequent telephone conversations on behalf of your client, The Christmas Light Company, you requested a tariff classification ruling.
You have provided promotional literature for an item called a Wrap-N-Roll. This is a spool designed exclusively to store Christmas lights and Christmas icicle lights. The lights are sold separately. You believe that the Wrap-N-Roll should be classified as a festive article.
Christmas lights and Christmas icicle lights are excluded from classification as festive articles by Note 1 to Chapter 95 which excludes electric garland of all kind from classification in Chapter 95. The Wrap-N-Roll is an accessory to Christmas lights but it is not classifiable in Chapter 95 as a festive article. There is also no provision for accessories to illuminating articles of Chapter 94.
The applicable subheading for the Wrap-N-Roll will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for …other household articles (of plastic). The rate of duty will be 3.4 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 Alice R. Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division