C89018 C8 Ruling Active

The tariff classification of electric light sets from China.

Issued June 30, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

The combination of these covers display the wording Happy Halloween and the figure of a jack o' lantern. It has been determined that the subject novelty light set is "of a kind" used for a Christmas tree.

CBP rationale

The applicable subheading for the Happy Halloween light set 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 C89018 June 30, 1998 CLA-2-94:RR:NC:2:227 C89018 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Douglas J. Wyatt Walgreens Company 200 Wilmot Road Deerfield, IL 60015 RE: The tariff classification of electric light sets from China. Dear Mr. Wyatt: In your letter dated June 9, 1998, you requested a tariff classification ruling. The sample submitted is known as the Happy Halloween 15 Light Set, item number 896711, which consists of an electrical wire harness with 15 sockets, 15 miniature light bulbs and 15 removable plastic orange covers. The combination of these covers display the wording Happy Halloween and the figure of a jack o' lantern. It has been determined that the subject novelty light set is "of a kind" used for a Christmas tree. The applicable subheading for the Happy Halloween light set 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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