811470 81 Ruling Active

The tariff classification of Christmas tree light sets from China.

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

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

Samples are being returned as requested. The samples and photo submitted consist of the following Christmas tree light sets: a) three 100 miniature bulb light sets, item numbers 94175, 94176 and 94177, which measure about 46 feet long and possess colored bulbs; b) two 40 bulb light sets with C9 bulbs, noting item number 94180 possesses multicolored bulbs while item number 94182 has clear bulbs.

CBP rationale

The applicable subheading for the Christmas tree light sets, item numbers 94175, 94176, 94177, 94180 and 94182, 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 811470 July 7, 1995 CLA-2-94:S:N:N3:227 811470 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 Christmas tree light sets from China. Dear Ms. Smith: In your letter dated May 24, 1995, you requested a tariff classification ruling. Samples are being returned as requested. The samples and photo submitted consist of the following Christmas tree light sets: a) three 100 miniature bulb light sets, item numbers 94175, 94176 and 94177, which measure about 46 feet long and possess colored bulbs; b) two 40 bulb light sets with C9 bulbs, noting item number 94180 possesses multicolored bulbs while item number 94182 has clear bulbs. The applicable subheading for the Christmas tree light sets, item numbers 94175, 94176, 94177, 94180 and 94182, 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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