The tariff classification of Light Sculptures and Mini-Light Sculptures on a light cord from Hong Kong, Taiwan or China

NY C80180 April 28, 1998 CLA-2-95:RR:NC:SP:225/222 C80180 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 9405.30.00 John M. Peterson Neville, Peterson & Williams 80 Broad Street 34th Floor New York, New York 10004 RE: The tariff classification of Light Sculptures and Mini-Light Sculptures on a light cord from Hong Kong, Taiwan or China Dear Mr. Peterson: In your letter dated September 25, 1997 you requested a tariff classification ruling on behalf of your client Target Stores. We apologize for the delay, but it has taken some time to determine the classification impact of Midwest of Cannon Falls. Although your letter stated there were five models, only four items were described. The first two of the products are decorative Light Sculptures of various festive motifs sold in Target Stores' Holiday Department. The items are large and generally used to decorate outside of the home. Another name for the products is lawn sculptures. 5/14/394 - Reindeer 5/14/393 - Christmas Angel The last two items are called mini-light sculptures. Assortment 58303T has two forms; Star and Candy Canes. The items are a string of small light sculptures connected by the electric cord. These items are "intended to be displayed in an interior window of a house or other building during the Christmas holiday season, or on a wall". They could also be hung on the Christmas tree. Using the definition provided by your letter that a garland is a "string or chain of flower, foliage, ribbon, etc., the items of assortment 58303T are electric garlands and thus excluded from Heading 9505. The applicable subheading for Items 5/14/394 and 5/14/393, Light Sculptures, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Articles for Christmas festivities and parts and accessories thereof; Christmas Ornaments: Other. The rate of duty will be free. The applicable subheading for Assortment 58303T, Star and Candy Cane Mini Light Sculpture, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings including searchlights and spotlights and parts thereof, ....: Light sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. 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 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 Specialists Alice J. Wong at(212) 466-5538 or Alice Masterson at (212) 466-5892. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division