I81473 I8 Ruling Active

The tariff classification of decorative electric lighted articles from China.

Issued May 28, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 9505.90.6000, 9505.10.2500

Headings: 9405, 9505

Product description

The subject electric lighted articles, stated to be Christmas and other holiday merchandise, are identified as follows: style 70977, 4’ by 6’ net light. Consists of 140 clear mini bulbs distributed over a grid of wire. The set is for indoor or outdoor use. It is intended for use during the Christmas season to decorate shrubs, hedges and fences for the holidays. style 77482, snowman with top hat and holly berry tie. This decoration has 55 clear mini lights that outline the head of a snowman. The product is intended to hang on windows or doors during the Christmas holidays. style 77492, Eva Shamrock nightlight. The nightlight has a 5-wattt C7 bulb in a base with an on/off switch and a shamrock shaped light cover. style 71122, shamrock window decoration. This decoration has 50 green mini bulbs attached to a plastic frame in the shape of a shamrock. 5) style 77195, shamrock lighted garland. This lighted garland has 10 mini light bulbs and 10 metal light covers with shamrock shaped cutouts.

CBP rationale

The applicable subheading for styles 70977 and 77492 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 style 77482 will be 9505.10.2500, HTS, which provides for articles for Christmas festivities and parts and accessories thereof, other. The applicable subheading for style 71122 will be 9505.90.6000, HTS, which provides for other festive articles and parts and accessories thereof, other. The applicable subheading for style 77195 will be 9405.40.6000, HTS, which provides for other electrical lamps and lighting fittings of base metal, other.

Full text

NY I81473 May 28, 2002 CLA-2-94:RR:NC:2:227 I81473 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.40. 6000; 9505.10.2500; 9505.90.6000 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 May 6, 2002, you requested a tariff classification ruling. The subject electric lighted articles, stated to be Christmas and other holiday merchandise, are identified as follows: style 70977, 4’ by 6’ net light. Consists of 140 clear mini bulbs distributed over a grid of wire. The set is for indoor or outdoor use. It is intended for use during the Christmas season to decorate shrubs, hedges and fences for the holidays. style 77482, snowman with top hat and holly berry tie. This decoration has 55 clear mini lights that outline the head of a snowman. The product is intended to hang on windows or doors during the Christmas holidays. style 77492, Eva Shamrock nightlight. The nightlight has a 5-wattt C7 bulb in a base with an on/off switch and a shamrock shaped light cover. style 71122, shamrock window decoration. This decoration has 50 green mini bulbs attached to a plastic frame in the shape of a shamrock. 5) style 77195, shamrock lighted garland. This lighted garland has 10 mini light bulbs and 10 metal light covers with shamrock shaped cutouts. The applicable subheading for styles 70977 and 77492 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 style 77482 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. The applicable subheading for style 71122 will be 9505.90.6000, HTS, which provides for other festive articles and parts and accessories thereof, other. The rate of duty is free. The applicable subheading for style 77195 will be 9405.40.6000, HTS, which provides for other electrical lamps and lighting fittings of base metal, other. The rate of duty will be 6 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 646-733-3028. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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