NY NY313 - The tariff classification of Christmas lighting sets as well as lamps and ornamental articles from China. - United States International Trade Commision Rulings

United States International Trade Commision Rulings And Harmonized Tariff Schedule

faqs.org Rulings By Number Rulings By Category Tariff Numbers

faqs.org > Rulings and Tariffs Home > Rulings By Number > 1998 NY Rulings > NY NY28 - NY NY314 > NY NY313

NY A87375

October 2, 1996

CLA-2-94:RR:NC:GI: 227 A87375

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.30.00; 9405.20.8010; 6913.10.5000

Ms. Sally Berghauser

The Paper Magic Group, Inc.

401 Adams Avenue

Scranton, PA 18501

RE: The tariff classification of Christmas lighting sets as well as lamps and ornamental articles from China.

Dear Ms. Berghauser:

In your letter dated September 4, 1996, you requested a tariff classification ruling.

The merchandise at issue consists of the following articles:
a) a Christmas tree light set, known as the "Cracked Eggs Light Set" (item number 611621-012), which possesses 10 removable light covers in the form of cracked eggs, noting a space of about 11 inches between the lights;
b) a Christmas tree light set, known as the "Cracked Ice Eggs Light Set" (item number 611623-012), which possesses 10 removable light covers in the shape of cracked ice eggs, noting a space of approximately 11 inches between the lights;
c) a Christmas tree light set, known as the "Multi Pastel Eggs Light Set" (item number 611640-024), which possesses 35 removable small oval-shape light bulbs;
d) an acrylic rabbit-shape lamp, known as the "Crystal Rabbit with Light" (item number 611910-006), which measures about 6 1/2 inches by 6 1/4 inches and features a crystal-like appearance. It possesses a ribbon with the head portion of a rose affixed to the neck area and an electrical cord with light bulb that is inserted into the bottom opening in order to provide illumination;
e) a porcelain egg-shape figure, known as the "Jade Porcelain Light" (item number 611911-004), which measures nearly 7 inches in height. It features an exterior front, ostensibly cracked open, that depicts a small grotto with two bunnies situated in a floral- like setting as well as an electrical cord with light bulb that is inserted into the bottom opening in order to enhance its decorative features.

It is stated that the "Cracked Eggs Light Set," item number 611621-012, and the "Cracked Ice Eggs Light Set," item number 611623-012, should be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. However, it has been determined that these light sets, consisting of electrical harnesses with light sockets and bulbs with removable covers, are of the kind known as Christmas tree lighting sets, and, therefore, consideration of classification under the above subheading is precluded from consideration.

It is also stated that the "Crystal Rabbit with Light," item number 611910-006, should be classified under subheading 3924.90.5500, HTS, which provides for other household articles of plastics. However, since the subject merchandise is more specifically provided for as a lamp, consideration of classification under subheading 3924.90.5500, HTS, is also precluded.

The applicable subheading for the "Cracked Eggs Light Set," item number 611621-012, the "Cracked Ice Eggs Light Set," item number 611623-012, and the "Multi Pastel Eggs Light Set," item number 611640-024, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem.

The applicable subheading for the "Crystal Rabbit with Light," item number 611910-006, will be 9405.20.8010, HTS, which provides for other electric household table, desk, beside or floorstanding lamps, with duty at the rate of 3.9 percent ad valorem.

The applicable subheading for the "Jade Porcelain Light," item number 611911-004, will be 6913.10.5000, HTS, which provides for other ornamental articles of porcelain. The rate of duty will be free.

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 letter 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,

Previous Ruling Next Ruling

See also: