I83489 I8 Ruling Active

The tariff classification of Christmas light decorations from China

Issued August 5, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 3028, 9405.40.8000, 2002, 9405.40.4000, 3333

Headings: 9405, 3028, 3333, 2002

Product description

The subject Christmas light decorations are identified as follows: 1) stock No. 90378- double valance light set consisting of two 3 foot wide swags each with 70 bulbs. 2) stock No. 91271- 9-inch tall battery operated candle lamp with a brass base. 3) stock No. 92246- swag lights consisting of two separate strands each with green bulbs and bows with red bulbs. 4) stock No. 91928- lighted garland in two styles; one style has 120 branch tips with 70 miniature series clear bulbs and the other style has 135 branch tips with 70 miniature clear purple and teal bulbs

CBP rationale

The applicable subheading for stock nos. 90378, 92246 and 91928 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The applicable subheading for stock no. 91271 will be 9405.40.4000, HTS, which provides for other electric lamps and lighting fittings of brass.

Full text

NY I83489 August 5, 2002 CLA-2-94:RR:NC:2:227 I83489 CATEGORY: Classification TARI FF NO.: 9405.40.4000; 9405.40.8000 Ms. Wendy Lawson Sears Roebuck & Company 3333 Beverly Road, BC-172A Hoffman Estates, IL 60179 RE: The tariff classification of Christmas light decorations from China Dear Ms. Lawson: In your letter dated July 1, 2002, you requested a tariff classification ruling. The subject Christmas light decorations are identified as follows: 1) stock No. 90378- double valance light set consisting of two 3 foot wide swags each with 70 bulbs. 2) stock No. 91271- 9-inch tall battery operated candle lamp with a brass base. 3) stock No. 92246- swag lights consisting of two separate strands each with green bulbs and bows with red bulbs. 4) stock No. 91928- lighted garland in two styles; one style has 120 branch tips with 70 miniature series clear bulbs and the other style has 135 branch tips with 70 miniature clear purple and teal bulbs The applicable subheading for stock nos. 90378, 92246 and 91928 will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other. The rate of duty will be 3.9 percent ad valorem. The applicable subheading for stock no. 91271 will be 9405.40.4000, HTS, which provides for other electric lamps and lighting fittings of brass. The rate of duty will be 4.7 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

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →