The tariff classification of a Christmas tree light set from China.
Issued November 10, 1998 by U.S. Customs and Border Protection.
Tariff classification
HTS codes: 9405.30.00
Headings: 9405
Product description
You state, in reference to Primal Lite, Inc., v. U.S. , that the subject merchandise should be properly classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. This claim is supported in noting that the instant light set is not "of a kind used for" Christmas trees since it is advertised for use over doorways, windows, and on shrubs. However, it has been determined that this light set, which can be used as advertised, is "of the kind" that will be used for Christmas trees, thereby precluding consideration of classification under the above subheading.
CBP rationale
The applicable subheading for this Christmas tree 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 D83035 November 10, 1998 CLA-2-94:RR:NC:2:227 D83035 CATEGORY: Classification TARIFF NO.: 9405.30.00 Ms. Lisa Peterman The A.W. Fenton Company, Inc. P.O. Box 360614 Columbus, OH 43236-0614 RE: The tariff classification of a Christmas tree light set from China. Dear Ms. Peterman: In your letter received in this office on September 29, 1998, on behalf of Consolidated Stores Corp., you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a Christmas tree light set, item number 6921, which measures approximately 7 1/2 feet long and consists of an electrical wire harness possessing 20 sockets containing miniature flashing light bulbs, in addition to 20 mini plastic Santa add-ons. You state, in reference to Primal Lite, Inc., v. U.S. , that the subject merchandise should be properly classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings. This claim is supported in noting that the instant light set is not "of a kind used for" Christmas trees since it is advertised for use over doorways, windows, and on shrubs. However, it has been determined that this light set, which can be used as advertised, is "of the kind" that will be used for Christmas trees, thereby precluding consideration of classification under the above subheading. The applicable subheading for this Christmas tree 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
More rulings on the same tariff codes
Revocation of NY I88935; Classification of an electric Halloween light set from China
Modification of NY I83130; Classification of electric Halloween light sets from China
Revocation of NY R03451; Classification of a Halloween light set from China
Modification of NY I83131; Classification of electric Christmas light sets from China
The tariff classification of a Christmas tree light set from China.
The tariff classification of Christmas tree light sets from China.
The tariff classification of Christmas tree light sets from China.
The tariff classification of Christmas tree light sets from China.
The tariff classification of a Christmas tree light set from China.
The tariff classification of a Christmas tree light set from China.
Searching CBP rulings the smart way
TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.
Book a demo →