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G89217 G8 Ruling Active

The tariff classification of electric light sets from China

Issued May 4, 2001 by U.S. Customs and Border Protection.

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G8 G89217 (May 4, 2001)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The subject merchandise consists of five electric light sets with each set featuring an electrical harness with ten sockets containing miniature clear light bulbs. The sets are identified as follows: 1) T79830-F The light bulbs are covered with skeleton-shaped light covers. 2) T75034 The light bulbs are covered with skull-shaped light covers. 3) T71010 The light bulbs are covered with bat-shaped light covers 4) 73450 The light bulbs are covered with cat-shaped light covers. 5) 73153 The light bulbs are covered with jack-o-lantern-shaped light covers. Although

CBP rationale

The applicable subheading for the electric light unit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than base metal.

Full text

NY G89217 May 4, 2001 CLA-2-94:RR:NC:2:227 G89217 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley View Road Eden Prairie, MN 55344 RE: The tariff classification of electric light sets from China Dear Ms. Pearson: In your letter dated April 10, 2001, you requested a tariff classification ruling. The subject merchandise consists of five electric light sets with each set featuring an electrical harness with ten sockets containing miniature clear light bulbs. The sets are identified as follows: 1) T79830-F The light bulbs are covered with skeleton-shaped light covers. 2) T75034 The light bulbs are covered with skull-shaped light covers. 3) T71010 The light bulbs are covered with bat-shaped light covers 4) 73450 The light bulbs are covered with cat-shaped light covers. 5) 73153 The light bulbs are covered with jack-o-lantern-shaped light covers. Although you state the light sets are sold only during the Halloween season, they are not considered festive articles for tariff purposes. The applicable subheading for the electric light unit will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings of other than 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

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