The tariff classification of electric light sets from China.

NY G89128 April 27, 2001 CLA-2-94:RR:NC:2:227 G89128 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Rd. Eden Prairie, MN 55344 RE: The tariff classification of electric light sets from China. Dear Ms. Pearson: In your letter received in this office on April 10, 2001, you requested a tariff classification ruling. The subject merchandise consists of the following articles: three electric light sets (item numbers T79814-F, T79820-F and T79842-F – samples submitted) with each set featuring an electrical wire harness that possesses 10, 20 or 35 sockets, respectively, with miniature clear light bulbs. Each bulb is covered with a removable plastic jack-o’-lantern light cover. two electric light sets, item numbers 73484 and 73487, with each set featuring an electrical wire harness that possesses ten sockets with miniature clear light bulbs. Each bulb of these sets is inserted into a textile-covered metal frame with the design of the cover depicting the Frankenstein monster and a jack-o’-lantern, respectively. It is stated that these light sets are only sold during the Halloween season. Although this merchandise is only sold during the above season, it is not considered to be festive for tariff purposes. The applicable subheading for these electric lights sets will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings, other than of base metal. 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