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NY N008815




April 20, 2007

CLA-2-44:RR:NC:2:230

CATEGORY: CLASSIFICATION

TARIFF NO.: 4420.10.0000; 4823.90.8600; 8306.29.0000; 9405.99.4000

Mr. Joseph R. Hoffacker
Barthco Trade Consultants
The Navy Yard
5101 S. Broad Street
Philadelphia, PA 19112-1404

RE: The tariff classification of various hanging decorations and lighting fittings from Thailand or India

Dear Mr. Hoffacker:

In your letter dated March 20, 2007, on behalf of the importer, Urban Outfitters Inc., you requested a tariff classification ruling.

The ruling was requested on five articles stated to be used with a suspended ceiling lighting fixture (“Cord Kit”) or hung as decorations. The “Cord Kit” is imported and sold separately and was classified in ruling N003235. Samples of the articles were submitted, which will be returned to you as you requested.

The “3-D Chandelier,” Style # CHAND-AM-85, from Thailand, is a painted (MDF) wood decoration cut to the shape of a chandelier holding candles. The chandelier consists of two flat parts, approximately 24” x 24” x ¼” each, that fit perpendicularly together. The top of the article has a series of holes, assumed to be for hanging. The article is purely decorative.

The “Wall Sconce 3-D Veneer,” Style # LBN744, from Thailand, is a painted (MDF) wood decoration in the form of a wall sconce. It is assembled from three flat parts, consisting most prominently of a front piece, approximately 16” x 15” x ¼”, that is decoratively shaped in the form of a wall sconce holding two candles. The back piece has a hole on top for hanging or nailing. The center connecting piece, approximately 3” x 3-1/2” x ¼”, has a 1-1/2” diameter hole in the middle. The importer states that this article can be purely decorative or used to hold a light source. However, articles, that are not identifiable by their shape or other specific features as parts designed solely or principally for an article of heading 9405, HTSUS, are not classifiable in heading 9405, which provides for lamps and lighting fittings and parts thereof. (We note that the sample submitted was received broken into two sections.)

The applicable subheading for the “3-D Chandelier,” Style # CHAND-AM-85, and the “Wall Sconce 3-D Veneer,” Style # LBN744, will be 4420.10.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for statuettes and other ornaments of wood. The general duty rate will be 3.2 percent ad valorem.

The “Swedish Star Lantern,” Style # STAR-AM27, from India, is a cut-to-shape, folded paper decoration, which opens up to a three-dimensional five-pointed 24” long star. The star is hollow inside and has a string closure. The exterior surface of the star is colored green and dotted with decorative holes. The article is purely decorative.

The applicable subheading for the “Swedish Star Lantern,” Style # STAR-AM27, will be 4823.90.8600, HTSUS, which provides for other (non-enumerated) articles of paper or paperboard. The general rate of duty will be free.

The “Oversized Etched Lantern,” Style # PRT-591, from India, is a 20” high lantern made of iron sheeting cut into a decorative pattern. The importer states that the lantern may or may not be used in conjunction with their “Cord Kit” and that it may be purely decorative. Since the lantern is not principally used with a lamp kit, it will be classified as a metal ornament.

The applicable subheading for the “Oversized Etched Lantern,” Style # PRT-591, will be 8306.29.0000, HTSUS, which provides for statuettes and other ornaments and parts thereof, of base metal, other. The general rate of duty is free.

The “Ceiling Parasol Shade,” Style # LS-JB-001, from Thailand, is a dome-shaped paper light shade with a metal light bulb clip designed to fit over standard incandescent light bulbs. The shade opens in a manner similar to an umbrella and measures approximately 12” high.

The applicable subheading for the “Ceiling Parasol Shade,” Style # LS-JB-001, will be 9405.99.4400, HTSUS, which provides for lamps and lighting fittings and parts thereof not elsewhere specified or included, other. The general rate of duty will be 6 percent ad valorem.

Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/.

Articles classifiable under subheadings 4420.10.0000, HTSUS, and 9405.99.4000, HTSUS, which are products of Thailand, may be entitled to duty free treatment under the Generalized System of Preferences (GSP) upon compliance with all applicable regulations. The GSP is subject to modification and periodic suspension, which may affect the status of your transaction at the time of entry for consumption or withdrawal from warehouse. To obtain current information on GSP, check our Web site at www.cbp.gov and search for the term "GSP".

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 Paul Garretto at 646-733-3035.

Sincerely,

Robert B. Swierupski
Director,

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