B86713 B8 Ruling Active

The tariff classification of a "Christmas Tree Light Controller" from China

Issued July 15, 1997 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 8544.51.9000

Headings: 8544

Product description

As indicated by the submitted sample, the "Christmas Tree Light Controller", which is designated as Rite Aid item #972012, is a 12 foot electrical extension cord with a plug at one end and three-3 outlet sockets interspersed along the length of the cord. A switch is also built into the cord a short distance from the plug. This cord is rated at 125 V and is designed to be used on a Christmas tree so that lights can be plugged into the sockets at various locations on the tree.

CBP rationale

The applicable subheading for the "Christmas Tree Light Controller" will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical conductors, for a voltage exceeding 80 V but not exceeding 1,000 V, fitted with connectors, other than of a kind used for telecommunications.

Full text

NY B86713 July 15, 1997 CLA-2-85:RR:NC:1: 112 B86713 CATEGORY: Classification TARIFF NO.: 8544.51.9000 Ms. Lori Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of a "Christmas Tree Light Controller" from China Dear Ms. Aldinger: In your letter dated June 18, 1997 you requested a tariff classification ruling. As indicated by the submitted sample, the "Christmas Tree Light Controller", which is designated as Rite Aid item #972012, is a 12 foot electrical extension cord with a plug at one end and three-3 outlet sockets interspersed along the length of the cord. A switch is also built into the cord a short distance from the plug. This cord is rated at 125 V and is designed to be used on a Christmas tree so that lights can be plugged into the sockets at various locations on the tree. The applicable subheading for the "Christmas Tree Light Controller" will be 8544.51.9000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical conductors, for a voltage exceeding 80 V but not exceeding 1,000 V, fitted with connectors, other than of a kind used for telecommunications. The rate of duty will be 3.7 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 David Curran at 212-466-5680. Sincerely, Robert Swierupski Chief, Metals and Machinery Branch National Commodity Specialist Division

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