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NY L82416




February 15, 2005

CLA-2-94:RR:NC:1:108 L82416

CATEGORY: CLASSIFICATION

TARIFF NO.: 9405.40.8000

Ms. Trudi Van Heuveln
Midwest of Cannon Falls
223 SE. First Avenue
Clara City, MN 56222

RE: The tariff classification of electric light display sculptures.

Dear Ms. Van Heuveln:

In your letter dated January 26, 2005, you requested a tariff classification ruling.

The submitted merchandise, based on the sample and information provided, is electric light display sculptures, which are referred as the “Woman with Bow” (style number 60195), “Man with Top Hat” (style number 60196), “4 Cube Let It Snow” (style number 60197), and “2 Cube Snow Baby” (style number 60230), for decorating the yard or lawn. These articles, measuring from 36 to 60 inches in height, consist of two to four translucent clear cubes of PVC sheeting bordered with metal frames and incorporated with different combinations of exterior motifs (happy faces, snowflake motifs, and winter-related sayings). The cubes are fitted, in different positions, together in a tiered manner with an open-bottom cube on top and the remaining lower cubes with open tops and bottoms. The interior of each cube has a swinging metal arm to accommodate a C7 light bulb incorporated along the length of a small light set. Moreover, style number 60196, has a black plastic top hat with an interior metal frame; style number 60195 has a plastic red bow affixed to the top edge of the second cube; and style number 60230 has a top curve-shaped metal pole with a metal snowflake dangling at its end. It is noted that the metal components are not of brass.

The applicable subheading for these electric light display sculptures will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. 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 Michael Contino at 646-733-3014.

Sincerely,

Robert B. Swierupski
Director,

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