The tariff classification of an electric light set from China.

NY I89275 December 23, 2002 CLA-2-94:RR:NC:2:227 I89275 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of an electric light set from China. Dear Mr. Stinson: In your letter dated December 6, 2002, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample, known as the Party-Lights, is an electric light set (item number 931403), that consists of an electrical wire harness incorporating 10 sockets with miniature clear light bulbs and permanently affixed sphere-shaped paper light covers with plastic frames. It is advertised that the subject light set should be used only for indoor use. You note that this set, imparting the style of Chinese lanterns, could be classified under subheading 9505.90.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for festive, carnival or other entertainment articles…other, other. However, since Note 1 (t) of Chapter 95 excludes electric garlands of all kinds (9405), consideration of classification under subheading 9505.90.6000, HTS, is precluded. The applicable subheading for this electric light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for other electric lamps and lighting fittings, other than of base metal. The rate of duty will be 3.9 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