I80823 I8 Ruling Active

The tariff classification of decorative electric lighted articles from China.

Issued May 13, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 9505.10.2500

Headings: 9405, 9505

Product description

The subject electric lighted articles, stated to be sold exclusively for the Christmas holiday season, are identified as follows: style 78785, spiral lighted Christmas tree. Consists of a lighted plastic spiral frame and stand with a metal center pole. The tree is lighted with mini lights and is adjustable from 4 feet to 6 feet. style 70540, 6.5 foot lighted swag with bow. Consists of two 3 tier lighted swags with a lighted bow between the two swags. The article has 150 mini lights. style 70859, 6.5 foot lighted swag with wreath. Consists of two 3 tier lighted swags with a lighted wreath between the two swags. The article has 150 mini lights. style 70858, 6.5 foot lighted swag with star. Consists of two 3 tier lighted swags with a lighted star between the two swags. The article has 150 mini lights. 5) style 75320, 16.5 inch star. Consists of 50 mini lights with white wire on a metal frame.

CBP rationale

The applicable subheading for styles 70540, 70858 and 75320 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings, other. The applicable subheading for styles 78785 and 70859 will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof, other.

Full text

NY I80823 May 13, 2002 CLA-2-94:RR:NC:2:227 I80823 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9505.10.2500 Ms. Linda C. Pearson Seasonal Specialties 11455 Valley view Road Eden Prairie, MN 55344 RE: The tariff classification of decorative electric lighted articles from China. Dear Ms. Pearson: In your letter dated April 17, 2002, you requested a tariff classification ruling. The subject electric lighted articles, stated to be sold exclusively for the Christmas holiday season, are identified as follows: style 78785, spiral lighted Christmas tree. Consists of a lighted plastic spiral frame and stand with a metal center pole. The tree is lighted with mini lights and is adjustable from 4 feet to 6 feet. style 70540, 6.5 foot lighted swag with bow. Consists of two 3 tier lighted swags with a lighted bow between the two swags. The article has 150 mini lights. style 70859, 6.5 foot lighted swag with wreath. Consists of two 3 tier lighted swags with a lighted wreath between the two swags. The article has 150 mini lights. style 70858, 6.5 foot lighted swag with star. Consists of two 3 tier lighted swags with a lighted star between the two swags. The article has 150 mini lights. 5) style 75320, 16.5 inch star. Consists of 50 mini lights with white wire on a metal frame. The applicable subheading for styles 70540, 70858 and 75320 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electrical lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for styles 78785 and 70859 will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof, other. The rate of duty is free. 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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