U.S. Customs and Border Protection · CROSS Database · 2 HTS codes referenced
The tariff classification of Christmas lanterns and decor fromthe Philippines.
NY 888263 August 11, 1993 CLA-2-94:S:N:N3:227 888263 CATEGORY: Classification TARIFF NO.: 9405.10.8010; 9505.10.2500 Ms. Marlene Brillantes Main Marketing Systems 659 Howard Street Teaneck, NJ 07666 RE: The tariff classification of Christmas lanterns and decor from the Philippines. Dear Ms. Brillantes: In your letter dated July 8, 1993, you requested a tariff classification ruling. The articles at issue are described as follows: a) Christmas capiz shell electric wall and ceiling lamps composed of brass and capiz sea shells. The lamps are available in three sizes with 1 extra bulb/winker included with each lamp. b) Christmas tree ornaments made of brass and capiz sea shells that have a loop to hang from a tree The applicable subheading for the Christmas capiz shell lamps, including the extra bulb/winker, will be 9405.10.8010, Harmonized Tariff Schedule of the United States (HTS), which provides for electric ceiling and wall lamps of other than base metal. The duty rate will be 3.9 percent ad valorem. The applicable subheading for the Christmas tree ornaments will be 9505.10.2500, HTS, which provides for other Christmas ornaments not made of glass or wood. The duty rate will be 5 percent ad valorem. Articles classifiable under subheadings 9405.10.8010 and 9505.10.2500, HTS, which are products of the Philippines are entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. There are no restrictions in the importations of the subject articles made of capiz into the United States. 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
CIT and CAFC court opinions related to the tariff classifications in this ruling.