The tariff classification of plastic light scamps from China,

NY F89205 February 14, 2001 CLA-2-95:RR:NC:SP:222 F89205 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9505.10.2500 Ms. Susan Kohn Ross S.K. Ross & Assoc., P.C. Attorneys at Law 5777 West Century Blvd., Suite 520 Los Angeles CA 90045-5659 RE: The tariff classification of plastic light scamps from China, Dear Ms. Ross: In your letter dated June 26, 2000, you requested a tariff classification ruling on twelve styles of an item called a light scamp. The light scamp comes in two sizes, 10 inch and 7 inch diameter, and in a variety of colors. They are identified by style numbers: Style Number Color TEN INCH LIGHT SCAMPS 79900 clear bulbs 79901 red bulbs 79902 green bulbs 79903 multi colored bulbs 79912 red/green mixed bulbs 70800 clear bulbs SEVEN INCH LIGHT SCAMPS 70100 clear bulbs 70101 red bulbs 70102 green bulbs 70103 multi colored bulbs 70112 red/green mixed bulbs 70145 orange bulbs All of the light scamps, except style 70145, are marketed as items for Christmas festivities. They are sold almost exclusively at Christmas time. Spherical hanging ornaments and lighted electrical decorations similar to the light scamps are among the types of decorations used in and around the home for the celebration of Christmas festivities. Style 70145 is an orange spherical decoration. It is marketed for Halloween. Spherical hanging ornaments and lighted electrical decorations are not associated with the celebration of Halloween. The applicable subheading for both the seven and ten inch light scamps, except style number 70145, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. The rate of duty will be free. The applicable subheading for the light scamp, style 70145, will be 9405.40.8000, HTS, which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 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 Specialist Alice R. Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division