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J83867 J8 Ruling Active

The tariff classification of a Christmas tree light set from China.

Issued May 7, 2003 by U.S. Customs and Border Protection.

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J8 J83867 (May 7, 2003)

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a Christmas tree light set, item number 931700, with an eight-function control box. It has 80 plastic sockets with miniature globe-shaped light bulbs in 20 four-piece clusters. You suggest that this merchandise is classified under subheading 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. However, since this light set is stated to be primarily used indoors on Christmas trees, consideration of classification under subheading 9405.40.8000, HTS, is precluded.

CBP rationale

The applicable subheading for this Christmas tree light set will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for lighting sets of a kind used for Christmas trees.

Full text

NY J83867 May 7, 2003 CLA-2-94:RR:NC:2:227 J83867 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Joseph Stinson Liss Global, Inc. 7746 Dungan Road Philadelphia, PA 19111 RE: The tariff classification of a Christmas tree light set from China. Dear Mr. Stinson: In your letter dated April 27, 2003, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a Christmas tree light set, item number 931700, with an eight-function control box. It has 80 plastic sockets with miniature globe-shaped light bulbs in 20 four-piece clusters. You suggest that this merchandise is classified under subheading 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. However, since this light set is stated to be primarily used indoors on Christmas trees, consideration of classification under subheading 9405.40.8000, HTS, is precluded. The applicable subheading for this Christmas tree light set will be 9405.30.00, Harmonized Tariff Schedule of the United States (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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