The tariff classification of an illuminated sphere from China.

N043373 November 21, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. George Krize Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of an illuminated sphere from China. Dear Mr. Krize: In your letter dated November 12, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as the Acrylic Sphere. From the information you provided, the sphere is a 6 inch diameter clear plastic sphere designed for indoor and outdoor use. The sphere incorporates 36 LED (Light Emitting Diode) white lamps within the plastic sphere. A 36 inch lead wire with fuse protected plug is permanently attached to the sphere. The acrylic sphere can be mounted virtually anywhere light is desired. In your ruling request you state that the sphere will be imported and sold during the Christmas season. However, it does not feature a three-dimensional representation of a symbol or motif clearly associated with the holiday. The applicable subheading for the Acrylic Sphere will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general rate of duty will be 3.9 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