The tariff classification of plastic panels for lights from Hong Kong.

NY G84380 December 18, 2000 CLA-2-95:RR:NC:SP:222 G84380 CATEGORY: Classification TARIFF NO.: 3924.90.5500 Mr. Richard Rooks Charles M. Schayer & Co. 4703 West Brill Street, Suite 300 Phoenix, AZ 85043 RE: The tariff classification of plastic panels for lights from Hong Kong. Dear Mr. Rooks: In your letter dated November 15, 2000, on behalf of your client The Christmas Light Company, you requested a tariff classification ruling. You have submitted literature depicting a product called Snap-N-Glow. This “Snap-N-Glow” article is made of plastic lettering panels (grids) that snap together to convey personalized messages during the Christmas holiday season or at other times of the year. The lights are snapped into the grid, spelling out any message the consumer may wish to display. The plastic panels may be hung or placed on stakes outside the home. Your letter of inquiry states that the lights are sold separately. You also state that this product will be put up in retail packaging noting “St. Nick’s Choice”. As the items may convey any message and may be used year round to convey messages, they are not considered festive articles. The applicable subheading for the “Snap-N-Glow” panels will be 3924.90.5500, Harmonized Tariff Schedule of the United States (HTS), which provides for…other household articles of plastics: other, other. The rate of duty will be 3.4 percent ad valorem. The rate of duty will remain unchanged in 2001. 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 Masterson at 212-637-7090. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division