The tariff classification of a hanging illuminated snowflake from China.

N044921 December 3, 2008 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of a hanging illuminated snowflake from China. Dear Ms. Hsia: In your letter dated November 19, 2008, you requested a tariff classification ruling. The merchandise under consideration is identified as a Hanging Snowflake. From the information and picture that you provided, the hanging snowflake is an assembly of 36 LED (Light Emitting Diode) white lamps within a clear plastic structure measuring approximately 12 inches high by 12 inches wide. It is a light fixture designed for indoor and outdoor use. A 36 inch lead wire with fuse protected plug is permanently attached to the snowflake. The hanging snowflake can be mounted or suspended virtually anywhere light is desired. In your ruling request you state that the hanging snowflake 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 Hanging Snowflake 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