The tariff classification of Christmas and Halloweenluminaries from Taiwan

NY 884332 April 13, 1993 CLA-2-83:S:N:N3:113 884332 CATEGORY: Classification TARIFF NO.: 8306.29.0000 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