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NY R00403




June 14, 2004
CLA-2-94:RR:NC:1:108 R00403

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.6000

Ms. Cheryl Santos
CVS/pharmacy
One CVS Drive
Woonsocket, RI 02895

RE: The tariff classification of an electric light sculpture from China.

Dear Ms. Santos:

In your letter dated May 20, 2004, you requested a tariff classification ruling.

The subject merchandise, based on the submitted information, is an electric light sculpture, item number 270737, that is known as the Twinkle Snowman. It is stated to be 36 inches in height and features a metal (non-brass) snowman-shaped frame incorporating a 250 miniature light bulb set with blinking lights to impart a twinkling-like effect. The metal frame is covered with a translucent plastic material that is decorated with plastic stick-like arms, hat, scarf, jacket buttons, and other plastic articles making up his face.

Although stated to be marketed and sold during the Christmas season, the snowman is not considered to be an acceptable symbol of Christmas.

The applicable subheading for this electric light sculpture 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 than of brass. The rate of duty will be 6 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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