CLA-2-94:RR:NC:GI: 227 A87027
Mr. O.W. Waters
Waters Shipping Company
North Carolina State Docks
P.O. Box 118
Wilmington, NC 28402-0118
RE: The tariff classification of parts for lamps and wheeled toys from
China, Taiwan and Hong Kong.
Dear Mr. Waters:
In your letter dated August 7, 1996, on behalf of Empire Industries/Empire
of Carolina, Inc., you requested a tariff classification ruling. Samples are
being returned as requested.
The merchandise at issue consists of the following articles:
a) two plastic lamp covers (samples submitted), known as
the "Light Toppers," which depict the figure of a Noel candle
measuring approximately 10 1/2 inches long and a pumpkin-like
figure measuring about 8 1/2 inches long. At the base of these
items, there is an adapter disk with two clips that is designed to
be placed over the lamp and into the slots of the fixture base;
b) a wiring harness assembly (sample submitted) for a
child's electric driven, riding vehicle, that is comprised of
insulated wires and connectors, all affixed to an electrical
plate with on/off switch mechanisms;
c) a handle bar set-up for a child's non chain driven
tricycle (sample submitted) which possesses an emergency
console with microphone, lights and siren;
d) the microphone, lights and siren, noted to be imported
separately, for the above handle bar set-up.
The applicable subheading for the plastic lamp covers, known as the "Light
Toppers," will be 9405.92.0000, Harmonized Tariff Schedule of the United States
(HTS), which provides for other lamp parts of plastics. The rate of duty will
be 4.7 percent ad valorem.
The applicable subheading for the wiring harness assembly and the handle
bar set-up for a child's riding vehicle will be 9501.00.4000, HTS, which
provides for wheeled toys designed to be ridden by children and parts and
accessories thereof: other. The rate of duty will be free.
Your ruling does not provide enough information for us to give a
classification ruling on the microphone, lights and siren. Your request for a
classification ruling should include a representative sample of each item in
question.
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 letter 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 212-466-5794.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division