CLA-2-83:S:N:N3:113 884332
Ms. Sandy Swanson
Alrod International, Inc.
880 Stanton Road
Burlingame, CA 94010
RE: The tariff classification of Christmas and Halloween
luminaries from Taiwan
Dear Ms. Swanson:
In your letter dated March 26, 1993, you requested a tariff
classification ruling.
The merchandise is an aluminum-lined, colored paper bag
containing a votive candle. One side of the bag is decorated
with a cutout design of either a Christmas or Halloween motif.
The sample furnished by your office depicts Santa Claus. When
lit, the candle inside the bag illuminates the cutout design. In
our opinion, the items constitute a set for tariff purposes.
The applicable subheading for the luminaries will be
8306.29.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for statuettes and other ornaments of base
metal. The rate of duty will be 5 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