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NY F89205




February 14, 2001

CLA-2-95:RR:NC:SP:222 F89205

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000; 9505.10.2500

Ms. Susan Kohn Ross
S.K. Ross & Assoc., P.C.
Attorneys at Law
5777 West Century Blvd., Suite 520
Los Angeles CA 90045-5659

RE: The tariff classification of plastic light scamps from China,

Dear Ms. Ross:

In your letter dated June 26, 2000, you requested a tariff classification ruling on twelve styles of an item called a light scamp. The light scamp comes in two sizes, 10 inch and 7 inch diameter, and in a variety of colors. They are identified by style numbers:

Style Number Color

TEN INCH LIGHT SCAMPS

79900 clear bulbs
79901 red bulbs
79902 green bulbs
79903 multi colored bulbs
79912 red/green mixed bulbs
70800 clear bulbs

SEVEN INCH LIGHT SCAMPS

70100 clear bulbs
70101 red bulbs
70102 green bulbs
70103 multi colored bulbs
70112 red/green mixed bulbs
70145 orange bulbs

All of the light scamps, except style 70145, are marketed as items for Christmas festivities. They are sold almost exclusively at Christmas time. Spherical hanging ornaments and lighted electrical decorations similar to the light scamps are among the types of decorations used in and around the home for the celebration of Christmas festivities.

Style 70145 is an orange spherical decoration. It is marketed for Halloween. Spherical hanging ornaments and lighted electrical decorations are not associated with the celebration of Halloween.

The applicable subheading for both the seven and ten inch light scamps, except style number 70145, will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof. The rate of duty will be free.

The applicable subheading for the light scamp, style 70145, will be 9405.40.8000, HTS, which provides for other electrical 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 Alice R. Masterson at 212-637-7090.

Sincerely,

Robert B. Swierupski
Director,

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