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NY B87039




July 16, 1997

CLA-2-94:RR:NC:2: 227 B87039

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.60.6000

Ms. Cindy Richardson
Archer Freight Systems, Inc.
P.O. Box 460067
San Antonio, TX 78246-0067

RE: The tariff classification of an illuminated Christmas sign from China.

Dear Ms. Richardson:

In your letter dated June 17, 1997, on behalf of Builders Square, you requested a tariff classification ruling.

The sample submitted is an illuminated sign, referred to as the "72 Light Merry Christmas Sign" (item number 9100921), which measures approximately 23 1/2 inches long by 5 inches high. It is noted that the wording of "Merry Christmas" makes the front exterior of its plastic body which is illuminated by 72 miniature light bulbs. Further, it features a green garland, possessing textile ribbons, pine cones and plastic bells and berries, which is affixed to the top portion of the sign.

Although it is stated, on the product information sheet, that this merchandise is classifiable under subheading 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees, it has been determined that this article is not a Christmas tree lighting set. Moreover, since this item is specifically provided for elsewhere in the tariff, consideration of classification under the above subheading is precluded.

The applicable subheading for this illuminated sign, item number 9100921, will be 9405.60.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other illuminated signs. The rate of duty will be 5.3 percent ad valorem.

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 George Kalkines at 212-466-5794.

Sincerely,

Gwenn Klein Kirschner
Chief, Special Products Branch

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