The tariff classification of lighted festive articles and electric lights from China.

NY G89214 April 27, 2001 CLA-2-94:RR:NC:2:227 G89214 CATEGORY: Classification TARIFF NO.: 9505.90.6000; 9405.40.8000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Rd. Eden Prairie, MN 55344 RE: The tariff classification of lighted festive articles and electric lights from China. Dear Ms. Pearson: In your letter dated April 10, 2001, you requested a tariff classification ruling. The subject merchandise consists of the following articles: a lighted festive article, referred to as the “Winnie the Pooh Lawn Stakes” (item number T18591 - sample submitted), that is made up of an electrical wire harness containing seven sockets which are fitted with clear light bulbs. The bulbs are designed to be inserted into plastic light covers, measuring about 5 to 6 inches long, that depict either Winnie the Pooh or Tigger atop a pumpkin with the word, BOO, across its body and the Pooh character, Piglet, atop a jack-o’-lantern. There are also seven plastic lawn stakes, measuring nearly 11 ½ inches in height, that will be inserted into the same opening of the light covers for securing the merchandise in the ground. a lighted festive article, referred to as the “Jack-O’-Lantern Lawn Stakes” (item number T71313B), that is similarly constructed to the above-described lawn stakes except that these plastic light covers solely depict jack-o’-lanterns. an electric light set, referred to as the “100 Light Witchicle Lights” (item number T74246 - sample submitted), that consists of an electrical wire harness containing strands of different sizes. These strands, possessing 100 sockets with miniature multicolored light bulbs, are designed to impart an icicle-like effect. This set also features plastic alphabetical configurations of light covers that will accommodate the insertion of the last light bulb on the strand in noting that these light covers when properly arranged will spell out “Happy Halloween.” an electric light set (item number T74929 - sample submitted) that consists of a net-shaped electrical wire harness containing 100 sockets fitted with miniature orange-colored light bulbs. The set is designed in the shape of a spider web with two plastic spider-shaped light covers, inserted with miniature clear light bulbs, for simulating two spiders on the web. an electric light set (item number T79817 – sample submitted) that consists of an electrical wire harness possessing ten sockets with miniature clear light bulbs. Each bulb is covered with a removable plastic dancing ghost-shaped light cover. It is stated that these items are sold only during the Halloween season. Although these articles are sold only during the above season, the electric light sets, item numbers T74246, T74929 and T79817, are not considered to be festive for tariff purposes. The applicable subheading for the Winnie the Pooh and Jack-O’-Lantern Lawn Stakes, item numbers T18591 and T71313B, respectively, will be 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…parts and accessories thereof: other: other. The rate of duty will be free. The applicable subheading for the electric light sets, item numbers T74246, T74929 and T79817, will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. 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 George Kalkines at 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division