The tariff classification of an accent light and lighted hanging decorations from China

N160795 May 10, 2011 CLA-2-39:OT:RR:NC:N4:421 CATEGORY: Classification TARIFF NO.: 3926.40.0000; 8306.29.0000; 9405.40.8000 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue, N.W. Grand Rapids, MI 49504 RE: The tariff classification of an accent light and lighted hanging decorations from China Dear Mr. Morse: In your letter dated April 6, 2011, on behalf of Meijer Distribution, you requested a tariff classification ruling. Four samples were included with your request and are being returned as you requested. The LED Branch Light, item #53559, consists of a plastic post or trunk measuring approximately 12 inches tall and ½ inch in diameter with several strings of flexible plastic tubes situated at different intervals branching out from the post to an overall height of 38 inches. Each plastic tube measures approximately 17 inches in length and contains 5 LED (light emitting diode) lamps along its length at equal distances from each other. Attached to the post is a weatherproof plastic battery box with a three position timer slide switch providing automatic time off intervals of 4 to 8 hours from the preprogrammed timer. The LED Branch Light is designed for indoor and outdoor use to add accent lighting to floral arrangements, plants and shrubs. The Anywhere 5” Glam Ball Light, item #53907, is a sphere-shaped lighted hanging ornament marketed as an indoor/outdoor decoration for the home, patio or garden. The sphere hangs from an 18 inch metal chain that is suspended from a battery case that fits four AA batteries. A length of plastic covered wire with an LED light at the end is strung from the battery case to inside the sphere. An automatic timer turns the light on at the same time every day and turns it off after 5 hours. The sphere measures 5 inches in diameter and is constructed of multiple open aluminum circles, each approximately 7/8 inch in diameter, connected to each other in a scrollwork pattern. A clear acrylic imitation gemstone is suspended at the center of each aluminum circle. The metal scrollwork itself forms a decorative structure, and this ornamental framework imparts the essential character, with the clear gemstones providing additional embellishment to the hanging ornament. The light illuminates the sphere but does not illuminate the surrounding area. The Anywhere Star Light, item #53573, is a star shaped lighted hanging ornament marketed as an indoor/outdoor decoration. The star has multiple clear plastic prongs projecting out at all angles from the center and measures 8 inches at its greatest dimension. It is suspended by means of a plastic covered wire that connects to a battery case with a five hour automatic timer. The LED light at the center of the star cycles through different colors. The light illuminates the sphere but does not illuminate the surrounding area. The Crystal Pendant, item #53969, is a hanging ornament roughly in the shape of an imitation crystal chandelier. The ornament is suspended from three metal chains and consists of four tiers of metal rings and a center strand of clear plastic imitation gemstones with a clear plastic bead at the end. Decorative pendants hang around the circumference of each metal ring. Each pendant consists of a clear plastic prism measuring 7/8 inch in width and 2 3/8 inches in length suspended from a clear plastic octagonal shaped imitation gemstone measuring ¾ inch at its greatest dimension. The battery case is suspended from the triple hanging chains and fits at the center of the imitation chandelier. The case has four LED lights spaced around its midsection. These lights provide a degree of illumination to the Crystal Pendant, but do not illuminate the surrounding area. The applicable subheading for the LED Branch Light, item #53559, 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. The applicable subheading for the Glam Ball Light, item #53907, will be 8306.29.0000, HTSUS, which provides for bells, gongs and the like, nonelectric, of base metal…statuettes and other ornaments, and parts thereof, other. The rate of duty will be free. The applicable subheading for the Star Light, item #53573, and the Crystal Pendant, item #53969, will be 3926.40.0000, HTSUS, which provides for other articles of plastics…statuettes and other ornamental articles. The rate of duty will be 5.3 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 Joan Mazzola at (646) 733-3023. Sincerely, Robert B. Swierupski Director National Commodity Specialist Division