CLA-2-39:RR:NC:SP:222 G89497
Mr. Richard Rooks
Charles M. Schayer & Co.
4703 West Brill Street, Suite 300
Phoenix, AZ 85043
RE: The tariff classification of Black-Out Caps 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 black-out caps. They are rubber caps designed exclusively to cover Christmas lights for decorative purposes. They are made of fire retardant rubber. The black-out caps slide on and hold tight to mini lights. You believe that the black-out caps 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. This item may be 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 black-out caps will be 4016.99.05 00, Harmonized Tariff Schedule of the United States (HTS), which provides for household articles not elsewhere specified or included (of rubber). 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