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NY 887025




July 02, 1993

CLA-2-94:S:N:N3:227 887025

CATEGORY: CLASSIFICATION

TARIFF NOS.: 9405.40.6000 and 9405.60.4000

Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179

RE: The tariff classification of electrical light sculptures and illuminating signs from China.

Dear Ms. Smith:

In your letter dated June 2, 1993, you requested a tariff classification ruling. Sample is being returned as requested.

The photos and sample submitted consist of the following:
a) medium-size light sculptures, stock number 98067, depicting the "Santa in Sleigh", the "Snowman" and the "Double Reindeer", in addition to medium-size illuminating signs (stock number 98067) of "Merry Christmas" and "Seasons Greetings";
b) miniature light sculptures, stock number 98069, depicting the "Santa Face", the "Reindeer", the "Sleigh", the "Snowman", the "Stocking", the "Shooting Star", the "Angel", the "Candle", the "Candy Cane", the "Bell", the "Snowflake", the "Bow", the "Wreath", the "Dove", the "Star", in addition to the miniature illuminating signs of "Joy", "Peace" and "Noel";
c) jumbo-size light sculptures, stock number 98072, depicting the "Nutcracker", the "Caroler", the "Santa", the "Snowman", the "Angel", the "Santa on Ladder", the "Tree", the "Santa Riding Reindeer", the "Reindeer" and the "Sleigh with Gifts".

It is stated that these electrical light sculptures and illuminating signs are constructed of a heavy duty wire frame covered with plastic tubing. The lights inside the plastic tubing flash, thereby giving the appearance of "chasing lights".

You claim that the light sculptures and illuminating signs should be properly classified under subheading 9405.60.4000, Harmonized Tariff Schedule of the United States, HTS, which provides for illuminated signs, illuminated nameplates and the like: of base metal: other. However, in regard to the light sculptures, it is apparent that these articles are neither illuminating signs or nameplates nor similar in any manner to signs or nameplates, thereby precluding consideration of classification under the above subheading.

The applicable subheading for the electrical light sculptures, stock numbers 98067, 98069 and 98072, 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: other. The rate of duty will be 7.6 percent ad valorem.

The applicable subheading for the illuminating signs, stock numbers 98067 and 98069, will be 9405.60.4000, HTS, which provides for illuminated signs, illuminated nameplates and the like: of base metal: other. The rate of duty will be 7.6 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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