The tariff classification of light sets from China and Hong Kong.

NY E86623 October 1, 1999 CLA-2-94:RR:NC:2:227 E86623 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Mr. John Cioffi Continental Forwarding Co., Inc. P.O. Box 81222 AMF Cleveland, Ohio 44181 RE: The tariff classification of light sets from China and Hong Kong. Dear Mr. Cioffi: In your letter dated August 30, 1999, on behalf of Lamrite West Inc., you requested a tariff classification ruling. The samples are being returned as you requested. The articles in question are described as follows: 1. An electric light set consisting of a green colored wire harness with 100 sockets and 100 miniature bulbs. The light set will be packaged, marketed and sold in two ways. The goods will be packaged and sold as “decorative lights for everyday use” and will also be packaged and sold as “Christmas tree light sets”. 2. An electric light set consisting of a white colored harness with 20 sockets and 20 miniature bulbs. The goods will be packaged and sold as “decorative lights for everyday use”. It is our opinion that both light sets, regardless of how they are packaged, are of the kind that are principally used for Christmas trees and should be classified as such. The applicable subheading for the 100 bulb light set and the 25 bulb light set will be 9405.30.0010, 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division