CBP Ruling I81176 — The tariff classification of electric light sets from China

Tariff classification

Headings: 9405

Product description

The subject merchandise consists of four electric light sets identified as follows: 1) Item 77010-100 light mini set. From the photo and information submitted, the unit is a lighting set of a kind principally used for Christmas trees. 2) Item 77510-50 light mini set. From the photo and information submitted, the unit is a lighting set of a kind principally used for Christmas trees. 3) Item 70305-100 light icicles garland. The unit is sold during the Christmas season but is not of a kind used for Christmas trees. 4) Item 70553-120 LT. Led light set. Your inquiry does not provide enough information for us to give a classification ruling on this item. The photo submitted is not sufficient for us to render a definitive reply. Your request for a classification ruling should include a sample or a photo that conclusively enables us to identify the principal use of the product. When this information is available, you may wish to consider resubmission of your request and include the additional material.

CBP rationale

The applicable subheading for item 70305 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 applicable subheading for items 77010 and 77510 will be 9405.30.010, HTS, which provides for lighting sets of a kind used for Christmas trees.

Full text

NY I81176 May 20, 2002 CLA-2-94:RR:NC:2:227 I81176 CATEGORY: Classification TARIFF NO.: 9405.40.8000: 9405.30.0010 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 23, 2002, you requested a tariff classification ruling. The subject merchandise consists of four electric light sets identified as follows: 1) Item 77010-100 light mini set. From the photo and information submitted, the unit is a lighting set of a kind principally used for Christmas trees. 2) Item 77510-50 light mini set. From the photo and information submitted, the unit is a lighting set of a kind principally used for Christmas trees. 3) Item 70305-100 light icicles garland. The unit is sold during the Christmas season but is not of a kind used for Christmas trees. 4) Item 70553-120 LT. Led light set. Your inquiry does not provide enough information for us to give a classification ruling on this item. The photo submitted is not sufficient for us to render a definitive reply. Your request for a classification ruling should include a sample or a photo that conclusively enables us to identify the principal use of the product. When this information is available, you may wish to consider resubmission of your request and include the additional material. The applicable subheading for item 70305 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. The applicable subheading for items 77010 and 77510 will be 9405.30.010, HTS, which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 percent ad valoren. 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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