811469 81 Ruling Active

The tariff classification of a Christmas tree light set from China.

Issued July 7, 1995 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

It is stated that it can be used on small decorative trees and porcelain buildings.

CBP rationale

The applicable subheading for this Christmas tree light set, item number 97939, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees.

Full text

NY 811469 July 7, 1995 CLA-2-94:S:N:N3:227 811469 CATEGORY: Classification TARIFF NO.: 9405.30.00 Ms. Michele I. Smith Sears Merchandise Group 3333 Beverly Rd. Dept. 733IMP Hoffman Estates, IL 60179 RE: The tariff classification of a Christmas tree light set from China. Dear Ms. Smith: In your letter dated May 30, 1995, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a 10 light battery-operated Christmas tree light set, item number 97939, which measures approximately 5 1/4 feet long. It is stated that it can be used on small decorative trees and porcelain buildings. The applicable subheading for this Christmas tree light set, item number 97939, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valorem. This ruling is being issued under the provisions of Section 177 of the Customs Regulations (19 C.F.R. 177). A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction. Sincerely, Jean F. Maguire Area Director New York Seaport

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