C88297 C8 Ruling Active

The tariff classification of Christmas tree light sets from China.

Issued June 17, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

Each set possesses an electrical wire harness with 50 sockets and 50 miniature light bulbs. It is to be noted that although the subject merchandise is referred to as the "Halloween Light Sets," they are considered to be of the same class or kind of sets that are designed for utilization on Christmas trees.

CBP rationale

The applicable subheading for these Christmas tree light sets 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 C88297 June 17, 1998 CLA-2-94:RR:NC:2:227 C88297 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Douglas J. Wyatt Walgreens Company 200 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of Christmas tree light sets from China. Dear Mr. Wyatt: In your letter dated May 15, 1998, you requested a tariff classification ruling. The samples submitted consist of three Christmas tree lighting sets, item numbers 896702, 896703 and 896704 with orange, green and purple bulbs respectively. Each set possesses an electrical wire harness with 50 sockets and 50 miniature light bulbs. It is to be noted that although the subject merchandise is referred to as the "Halloween Light Sets," they are considered to be of the same class or kind of sets that are designed for utilization on Christmas trees. The applicable subheading for these Christmas tree light sets 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 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, Robert B. Swierupski Director, National Commodity Specialist Division

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