I85459 I8 Ruling Active

The tariff classification of Christmas lights from China

Issued September 12, 2002 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000, 9405.30.0010

Headings: 9405

Product description

The subject Christmas light items are identified as follows: 1) item W-74-Y-5014, 50 multilight Christmas tree lights. 2) item W-74-Y-1614, 100 multilight Christmas tree lights. 3) item W-74-Y-1771, 100 icicle Christmas lights. 4) item W-74-Y-1444, 300 icicle Christmas lights. 5) item W-74-Y-0521, 140 motion multiple use indoor/outdoor Christmas lights.

CBP rationale

The applicable subheading for items W-74-Y-1771, W-74-Y-1444 and W-74-Y-0521 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 items W-74-Y-5014 and W-74-Y-1614 will be 9405.30.0010, HTS, which provides for lighting sets of a kind used for Christmas trees.

Full text

. NY I85459 September 12, 2002 CLA-2-94:RR:NC:2:227 I85459 CATEGORY: Classification TARIFF NO.: 9405.40.8000; 9405.30.0010 Mr. Orlando Rodriguez Almacenes Pitusa, Inc. PO Box 839, Hato Rey Station San Juan, PR 00919-0830 RE: The tariff classification of Christmas lights from China Dear Mr. Rodriguez: In your letter dated August 7, 2002, you requested a tariff classification ruling. The subject Christmas light items are identified as follows: 1) item W-74-Y-5014, 50 multilight Christmas tree lights. 2) item W-74-Y-1614, 100 multilight Christmas tree lights. 3) item W-74-Y-1771, 100 icicle Christmas lights. 4) item W-74-Y-1444, 300 icicle Christmas lights. 5) item W-74-Y-0521, 140 motion multiple use indoor/outdoor Christmas lights. The applicable subheading for items W-74-Y-1771, W-74-Y-1444 and W-74-Y-0521 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 items W-74-Y-5014 and W-74-Y-1614 will be 9405.30.0010, HTS, which provides for lighting sets of a kind used for Christmas trees. The rate of duty will be 8 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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