CLA-2-94:RR:NC:GI: 227 A85093
Ms. Debi Kline
Family Dollar Stores, Inc.
P.O. Box 1017
Charlotte, NC 28201-1017
RE: The tariff classification of light sculptures from China.
Dear Ms. Kline:
In your letter dated June 17, 1996, you requested a tariff classification
ruling.
The merchandise at issue consists of several electric light displays
depicting the "Standing Santa," the "Santa in Sled," the "Xmas Tree," and the
"Reindeer" under style number 2157PFD. It is noted that each light display
(sculpture) consists of a decorative plastic frame, illuminated with electrical
wiring, which measures approximately 34 inches long.
You claim that the "Standing Santa," the "Santa in Sled," and the "Xmas
Tree" light sculptures should be properly classified under subheading
9505.10.40, Harmonized Tariff Schedule of the United States (HTS), which
provides for other plastic articles for Christmas festivities.
Although this merchandise is primarily decorative in nature, it has been
determined that the essential character of these composite articles (consisting
of plastic decorative frames and electrical lighting components) is imparted by
the electrical wire harnesses with light sockets and bulbs. Since these
articles, which are intended to be utilized outdoors, cannot be seen in the dark
without the necessary lighting apparatus, it is apparent that the lighting
components distinguish these articles as light sculptures and allow the articles
to function as such.
Moreover, the subject merchandise has been previously ruled to be similar
to electric garlands, and since Note 1(t) to Chapter 95, HTS, as well as the
Explanatory Notes to heading 9505, states that the chapter (or heading) excludes
electric garlands of all kinds (heading 9405), consideration of classification
under heading 9505, HTS, is precluded.
The applicable subheading for the electric light sculptures of plastic, the
"Standing Santa," the "Santa in Sled," the "Xmas Tree," and the "Reindeer"
(style number 2157PFD) will be 9405.40.8000, Harmonized Tariff Schedule of the
United States (HTS), which provides for other electric 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 letter 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
George Kalkines at 212-466-5794.
Sincerely,
Roger J. Silvestri
Director,
National Commodity
Specialist Division