The tariff classification of a light sculpture from China.

N012021 June 7, 2007 CLA-2-94:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Amy Morgan Costco Wholesale Corp. 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of a light sculpture from China. Dear Ms. Morgan: In your letter dated May 25, 2007, you requested a tariff classification ruling. Under consideration is a light sculpture identified as the Penguin (Set of 2) Light Sculpture, item number 663624. This item is comprised of two three-dimensional pre-assembled metal frames, each shaped to resemble a penguin 36 inches tall and 48 inches wide. The frames are covered with strings of lights and decorated with PVC tinsel, and are intended for outdoor display. The applicable subheading for the Penguin (Set of 2) Light Sculpture, item number 663624, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other.” The general rate of duty will be 6 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division