The tariff classification of a LED ribbon bow from China

N064868 June 18, 2009 CLA-2-63:OT:RR:NC:TA:351 CATEGORY: Classification TARIFF NO.: 6307.90.9889 Vick Sutanto Starlite Creations Inc. 727 Brea Canyon Road Suite 4 Walnut, CA 91789 RE: The tariff classification of a LED ribbon bow from China Dear Mr. Sutanto: In your letter dated June 5, 2009, you requested a tariff classification ruling. The submitted sample is a ribbon bow with blue LED lights. The bow is made from 9 feet of 2-1/4”-wide ribbon. The tied bow itself measures 9” across and the tails, the ends of the ribbon, hang down 9” from the knot. The LEDs operate using a UL-approved indoor power adapter which is included in the box. The LED ribbon lights are basically a string of copper wire with 54 LED chips made from silicone mounted on it and wrapped with transparent nylon ribbon. Articles which utilize light purely for its decorative effect and to furnish illumination to the articles themselves, and do not have any substantial capacity for illuminating the surrounding area, are not illuminating articles and consequently are not lamps within the common meaning of the term. The LEDs in the ribbon simply enhance the decorative effect of the article; any lighting of the surrounding space is only incidental to the use of the bow as a decorative article. The item is suitable for Christmas decorations, wedding decorations, party decorations, or just common home or office decorations. However, there is nothing about it specifically related to Christmas or any other specific holiday or occasion. The applicable subheading for the LED ribbon bow with the adaptor will be 6307.90.9889, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other made up textile articles, other. The rate of duty will be 7% 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/. The sample will be returned as requested. 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 Mitchel Bayer at (646) 733-3102. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division