U.S. Customs and Border Protection · CROSS Database · 1 HTS code referenced
The tariff classification of a window display set from Canada.
NY 811517 July 11, 1995 CLA-2-94:S:N:N6:221 811517 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Joyce Ray Norman G. Jensen, Inc. P.O. Box 146 Sweetgrass, Montana 59484 RE: The tariff classification of a window display set from Canada. Dear Ms. Ray: In your letter on behalf of Visual Impact Systems, Canada, which was received in this office on June 13, 1995, you requested a tariff classification ruling. The set described in your request consists of various articles used to create window displays for jewelry. At the center of the display is a light box made of plastics containing fluorescent bulbs. Various picture transparencies are included and are designed to be placed over, and illuminated by, the light box. Wooden picture frames will attach to the box with "VELCRO"- type strips. There are various display forms, such as neck and finger forms, ring and watch discs, earring trees, pillows and stands, on which jewelry will be placed for display. The set also includes a wide variety of accessories used as "props" to create different themes for the window. Schematic drawings of the finished displays are included with instructions for arranging the forms and props. All of the items will be packaged together for sale to retail stores as a complete unit. The applicable subheading for the window display set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The general rate of duty will be 3.9 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