CBP Ruling F88495 — The tariff classification of Christmas tree lighting sets from China.

Tariff classification

Headings: 9405

Product description

It features an electrical wire harness containing 100 sockets with miniature multicolored bulbs in noting that it is designed to connect up to six light sets. Further, there will be imported another similarly constructed Christmas tree light set, item number 46045, with miniature clear light bulbs. It is stated that this merchandise should be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. This claim is supported in noting that these light sets are designed for year round use and advertised, on their retail packaging, for commercial use to decorate different-sized trees. However, classification under the heading of 9405, HTS, is based on principal use (not on actual use) and, therefore, since these lighting sets are so designed to be of the class or kind of merchandise that are principally used to decorate Christmas trees, consideration of classification under subheading 9405.40.8000, HTS, is precluded.

CBP rationale

The applicable subheading for these Christmas tree light sets 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 F88495 July 7, 2000 CLA-2-94:RR:NC:2:227 F88495 CATEGORY: Classification TARIFF NO.: 9405.30.00 Ms. Alyce McGarvin Kmart Corporation Resource Center 3100 West Big Beaver Rd. Troy, MI 48084-3163 RE: The tariff classification of Christmas tree lighting sets from China. Dear Ms. McGarvin: In your letter dated June 5, 2000, you requested a tariff classification ruling. The sample submitted is an electric Christmas tree light set, known as the GE Connect 6 - 100-Light Commercial Set (item number 46046), that measures approximately 46 feet in length. It features an electrical wire harness containing 100 sockets with miniature multicolored bulbs in noting that it is designed to connect up to six light sets. Further, there will be imported another similarly constructed Christmas tree light set, item number 46045, with miniature clear light bulbs. It is stated that this merchandise should be classified under subheading 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. This claim is supported in noting that these light sets are designed for year round use and advertised, on their retail packaging, for commercial use to decorate different-sized trees. However, classification under the heading of 9405, HTS, is based on principal use (not on actual use) and, therefore, since these lighting sets are so designed to be of the class or kind of merchandise that are principally used to decorate Christmas trees, consideration of classification under subheading 9405.40.8000, HTS, is precluded. The applicable subheading for these Christmas tree light sets 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 212-637-7073. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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