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The tariff classification of light sets from China.
Issued February 3, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardD8 D85497 (February 3, 1999)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
The submitted sample will be returned to you as per your request. The “Mesh Lights” set consist of 150 miniature light bulbs interconnected by a heavy insulated electrical wire in the shape of a rectangle measuring 4 feet by 6 feet. The set is designed to be used for decorating homes and their environs during the Christmas season. It is designed for use in decorating shrubs, trees, fences and walls. However, because of their shape and deployment, the Mesh Lights are unsuitable for use in decorating Christmas trees.
CBP rationale
The applicable subheading for the Mesh Lights set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings.
Full text
NY D85497 February 3, 1999 CLA-2-94:RR:NC:2:227 D85497 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. John M. Peterson Neville, Peterson & Williams 80 Broad Street New York, NY 10004 RE: The tariff classification of light sets from China. Dear Mr. Peterson: In your letter dated December 2, 1998, you requested a tariff classification ruling. The submitted sample will be returned to you as per your request. The “Mesh Lights” set consist of 150 miniature light bulbs interconnected by a heavy insulated electrical wire in the shape of a rectangle measuring 4 feet by 6 feet. The set is designed to be used for decorating homes and their environs during the Christmas season. It is designed for use in decorating shrubs, trees, fences and walls. However, because of their shape and deployment, the Mesh Lights are unsuitable for use in decorating Christmas trees. The applicable subheading for the Mesh Lights set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings. The rate of duty will be 3.9 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division
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