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NY 809679




CLA-2-94:S:N:N3:227 809679

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000

Ms. Tracy Ann Ehme
The A.W. Fenton Company, Inc.
P.O. Box 360614
Columbus, OH 43236-0614

RE: The tariff classification of electric light sculptures from China.

Dear Ms. Ehme:

In your letter dated April 13, 1995, on behalf of Consolidated Stores Corporation, Dept., you requested a tariff classification ruling.

The merchandise at issue, based on the posters submitted, consists of the following outdoor electric light sculptures: a 50 inch "Lighted Santa," item number W505, and a 50 inch "Lighted Sleigh," item number W501. The light sculptures of Santa and the sleigh possess a metal framework which is covered by plastic tubes of chasing lights that depict the outlines of these figures. It is stated that each figure is supported by an attached metal stand to anchor the lights on a lawn or to hang them on a wall and is equipped with a power supply cord and a variable speed control.

The applicable subheading for the electric light sculptures of the "Lighted Santa," item number W505, and the "Lighted Sleigh," item number W501, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 7.3 percent ad valorem.

This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177).

A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.

Sincerely,

Jean F. Maguire

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