B86138 B8 Ruling Active

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

Issued June 12, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.00, 9405.40.6000

Headings: 9405

Product description

It is noted that these TV screens are rectangular cutouts that are covered by translucent paper depicting some scene from a cowboy or range-related activity; b) the WRCA metal night light, item number 5011, which consists of a light bulb/socket/sensor unit that is located behind a tin frame-like screen or cover. The screen, measuring 3 1/2 inches by 4 inches, frames a translucent paper picture depicting a cowboy on horseback riding on a range. It is noted that the paper scene is illuminated from behind by the light bulb, thereby providing the necessary lighting. Further, there is an activating sensor that is located in the lower front part of the unit, just beneath the tin framework, so as to detect motion. You claim the above merchandise should be properly classified under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. It has been determined, however, that the subject stringed lighting set with removable covers is basically designed, noting its size and primary construction, to function as a lighting set for a Christmas tree, thereby precluding consideration of classification under the above subheading.

CBP rationale

The applicable subheading for the WRCA Christmas tree light set, item number 5000, 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 applicable subheading for the WRCA night light, item number 5011, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings of base metal.

Full text

NY B86138 June 12, 1997 CLA-2-94:RR:NC:2: 227 B86138 CATEGORY: Classification TARIFF NO.: 9405.30.00; 9405.40.6000 Mr. Carl D. Cammarata Law Offices of George R. Tuttle Three Embarcadero Ctr., Ste. 1160 San Francisco, CA 94111 RE: The tariff classification of a Christmas tree light set and a night light from China. Dear Mr. Cammarata: In your letter dated June 2, 1997, on behalf of Primal Lite, Inc., you requested a tariff classification ruling. The samples submitted consist of the following lamps belonging to the Working Ranch Cowboys' Association (WRCA) line of products: a) the WRCA Christmas tree light set, item number 5000, which consists of an electrical wire harness with 10 sockets securing 10 miniature light bulbs that are covered by 10 box-like removable tin housings resembling miniature TV sets. It is noted that these TV screens are rectangular cutouts that are covered by translucent paper depicting some scene from a cowboy or range-related activity; b) the WRCA metal night light, item number 5011, which consists of a light bulb/socket/sensor unit that is located behind a tin frame-like screen or cover. The screen, measuring 3 1/2 inches by 4 inches, frames a translucent paper picture depicting a cowboy on horseback riding on a range. It is noted that the paper scene is illuminated from behind by the light bulb, thereby providing the necessary lighting. Further, there is an activating sensor that is located in the lower front part of the unit, just beneath the tin framework, so as to detect motion. You claim the above merchandise should be properly classified under subheading 9405.40.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of base metal. It has been determined, however, that the subject stringed lighting set with removable covers is basically designed, noting its size and primary construction, to function as a lighting set for a Christmas tree, thereby precluding consideration of classification under the above subheading. The applicable subheading for the WRCA Christmas tree light set, item number 5000, 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. The applicable subheading for the WRCA night light, item number 5011, will be 9405.40.6000, HTS, which provides for other electric lamps and lighting fittings of base metal. The rate of duty will be 6.6 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 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, Gwenn Klein Kirschner Chief, Special Products Branch National Commodity Specialist Division

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