The tariff classification of an electric angel light display from China.

NY L84264 April 26, 2005 CLA-2-94:RR:NC:1:108 L84264 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an electric angel light display from China. Dear Mr. Stinson: In your letter dated April 15, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is an electric angel-shaped light display, item number 941652, which measures approximately 16 ¼ inches in height by 12 inches at its widest dimension. It consists of a full-sized two-dimensional translucent plastic angel figure, which is securely affixed and supported by a posterior metal (non-brass) frame shaped in the outline of an angel. There is also an electric light set, incorporating 20 miniature clear light bulbs, that is securely affixed to the metal frame (possessing a top metal loop for hanging). You propose that this merchandise may be properly classified under subheading 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for Festive, carnival or other entertainment articles…Articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. However, it has been determined that this type of angel is not limited for use during the Christmas season, thereby precluding consideration of classification under subheading 9505.10.2500, HTS. The applicable subheading for this electric angel light display will be 9405.40.8000, Harmonized Tariff Schedule of the United States (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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division