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NY N012101




June 7, 2007

CLA-2-94:RR:E:NC:1:110

CATEGORY: CLASSIFICATION

TARIFF NO.: 9505.10.2500, 9405.40.6000

Ms. Amy Morgan
Costco Wholesale Corp.
999 Lake Drive
Issaquah, WA 98027

RE: The tariff classification of light sculptures from China.

Dear Ms. Morgan:

In your letter dated May 23, 2007, you requested a tariff classification ruling.

Under consideration are four styles of light sculptures identified as the Sleigh Light Sculpture (item number 663611), the Standing Reindeer Light Sculpture (item number 663609), the Feeding Reindeer Light Sculpture (item number 663610), and the Snowman Family Light Sculpture Set (item number 663619).

All four light sculptures are three-dimensional pre-assembled metal frames covered with light strings and transparent polystyrene and polycarbonate “diamond cut” pieces, which create a glowing effect when the lights reflect upon their surfaces. The Sleigh sculpture measures 36 inches tall by 48 inches wide, and is a replica of Santa Claus’s sleigh. The Standing Reindeer sculpture measures 40 inches tall by 60 inches wide, and is shaped to resemble a standing reindeer buck with its head held aloft. The Feeding Reindeer sculpture measures 36 inches tall and 60 inches wide, and is shaped to resemble a standing reindeer buck with its head lowered to the ground. The Snowman Family sculpture includes three sizes of snowman-shaped sculptures—60 inches high, 48 inches high, and 36 inches high. All models are intended for outdoor display.

The applicable subheading for the Sleigh Light Sculpture (item number 663611) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS) which provides for “Festive, carnival or other entertainment articlesArticles for Christmas festivities: Christmas ornaments: Other: Other.” The general duty rate will be Free.

The applicable subheading for the Standing Reindeer Light Sculpture (item number 663609), the Feeding Reindeer Light Sculpture (item number 663610), and the Snowman Family Light Sculpture Set (item number 663619), will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings: Other electric lamps and lighting fittings: Of base metal: 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/.

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 Thomas Campanelli at 646-733-3016.

Sincerely,

Robert B. Swierupski
Director,

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