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The tariff classification of light sets from Taiwan.
Issued April 22, 1999 by U.S. Customs and Border Protection.
Cite this ruling
Copies to clipboardE8 E80626 (April 22, 1999)
Tariff classification
HTS codes: 9405.40.8000
Headings: 9405
Product description
They are designed for use in decorating trees, shrubs, bushes and balconies.
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 E80626 April 22, 1999 CLA-2-94:RR:NC:2:227 E80626 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Machelle Blair Wal-Mart Stores, Inc. 702 Southwest 8th St. Bentonville, AR 72716-8023 Re: The tariff classification of light sets from Taiwan. Dear Ms. Blair: In your letter dated April 7, 1999, you requested a tariff classification ruling. Samples are being returned as requested. The samples submitted are two 150 light sets, item number 66-305, which consist of rectangular-shaped net-like electrical wire harnesses of plastic that contain 300 sockets with miniature clear bulbs. They are designed for use in decorating trees, shrubs, bushes and balconies. 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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