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NY B84548




May 9, 1997

CLA-2-94:RR:NC:2: 227 B84548

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Mr. Kevin Egan
E. Besler & Company
Customs Broker
P.O. Box 66361
Chicago, IL 60666-0361

RE: The tariff classification of a neon light kit from China.

Dear Mr. Egan:

In your letter received in this office on April 17, 1997, on behalf of Blazer International Inc., you requested a tariff classification ruling.

The subject merchandise is a neon light kit which consists of a plastic flexible lighting mechanism with a 12V DC power source. It is designed to be installed in either auto or marine vehicles for such purposes as interior accent lighting and decorative stripping.

You state that this item should be properly classified under subheading 8512.20.20, Harmonized Tariff Schedule of the United States (HTS), which provides for other lighting or visual signalling equipment. However, since this light is designed only to serve a decorative purpose, it cannot be regarded as lighting or visual signalling equipment under heading 8512, HTS, and, therefore, consideration of classification under the above subheading is precluded.

The applicable subheading for this neon light kit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. The rate of duty will be 3.9 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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