CLA-2-95:RR:NC:SP:222 F83270
Ms. Ruth Nelson
Charles M. Schayer & Co.
802 South 56th Avenue
Phoenix, AZ 85043
RE: The tariff classification of lights scamps from China.
Dear Ms. Nelson:
In your letter dated February 8, 2000, you requested a classification ruling.
You have submitted five samples of light scamps. They are made up of plastic frames, a miniature electric light set and a nylon covering. When assembled, the articles depict globe-like bulbs. The nylon coverings have a message or a design printed thereon. The coverings are placed over the plastic framework, with the miniature electric light set for illumination purposes. A textile hanging cord is attached to the top portion of the light scamps. Your letter of inquiry states that these lights can be placed outdoors/outdoors for festive lighting. They are not intended primarily for illumination but for decoration.
Your letter of inquiry states that these articles can be placed outdoors/outdoors for festive lighting.
Scamp #1 displays the message “Peace On Earth”.
Scamp #2 displays the message “Seasons Greetings”.
Scamp #3 displays the word “Noel”.
Scamp #4 displays the message “Merry Christmas”.
Scamp #5 is designed to look like a scarecrow.
Light scamps #1 through #4 depict messages that are recognized and associated with the Christmas holiday season. Therefore, they would be classified in chapter 95 as festive articles. Light scamp #5 (scarecrow) is not an accepted symbol of a recognized holiday. This item would be classified in chapter 94 as an electric lamp.
The applicable subheading for light scamp #5 (scarecrow), will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem.
The applicable subheading for light scamps #1 through #4 will be 9505.10.2500, HTS, which provides for…articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: other, other. The rate of duty will be free.
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 Specialists George Kalkines at 212-637-7073 or Alice Masterson at 212-637-7090.
Sincerely,
Robert B. Swierupski
Director,
National Commodity
Specialist Division