C89096 C8 Ruling Active

The tariff classification of electric light sets from China.

Issued July 7, 1998 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

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 10 Spooky Eye 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 C89096 July 7, 1998 CLA-2-94:RR:NC:2:227 C89096 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 10 Spooky Eye Light Set, item number 896707, which consists of an electrical wire harness with 10 sockets, 10 miniature light bulbs and 10 removable black plastic coverings with neon reflectors that resemble spooky eyes. It has been determined that the subject novelty light set is "of a kind" used for a Christmas tree. The applicable subheading for the 10 Spooky Eye 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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