D87199 D8 Ruling Active

The tariff classification of light sets from China.

Issued February 10, 1999 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

It is designed for use in decorating shrubs, bushes and walls.

CBP rationale

The applicable subheading for these light sets 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 D87199 February 10, 1999 CLA-2-94:RR:NC:2:227 D87199 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Ginny Poyer Atico Int’l. USA, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of light sets from China. Dear Ms. Poyer: In your letter dated January 25, 1999, you requested a tariff classification ruling. Sample is being returned as requested. The sample submitted is a multicolored 150 plastic light set, item number W74Y1409, which consists of a rectangular-shaped network-like electrical wire harness that contains 150 sockets with miniature bulbs. It is designed for use in decorating shrubs, bushes and walls. The applicable subheading for these light sets 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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