CBP Ruling K86407 — The tariff classification of decorative lighting from China.

Tariff classification

Headings: 9405, 9505

Product description

The subject merchandise, based on the submitted sample and color photos is decorative lighting that is referred to as “Snowman and Tree Luminarias” (item number 270748). The luminarias are 9-inch gift bags made of polyvinyl chloride. The bags are available in two styles, one is decorated with a decorated Christmas tree and the other a snowman. Once the bags are opened there are slits on all four sides. The plastic sheet is inserted into the slits near the bottom of the bag and a bulb is inserted through the hole in the sheet. The bags are designed for indoor and outdoor use. Ground stakes are included with the bags to keep this item in place when used outdoors. A string of electric lights is also included with the bags. The light is used to illuminate the decorative bags. The Christmas tree with presents is an accepted symbol of the Christmas festivities. The sample is returned as you requested.

CBP rationale

The applicable subheading for assortment number 270748, Christmas tree luminarias will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The applicable subheading for assortment number 270748, snowman luminarias will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings of other than base metal.

Full text

NY K86407 June 18, 2004 CLA-2-95:RR:NC:SP:225 K86407 CATEGORY: Classification TARIFF NO. 9505.10.2500; 9405.40.8000 Ms. Joanne Harmon CVS Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of decorative lighting from China. Dear Ms. Harmon: In your letter dated May 20, 2004, you requested a classification ruling. The subject merchandise, based on the submitted sample and color photos is decorative lighting that is referred to as “Snowman and Tree Luminarias” (item number 270748). The luminarias are 9-inch gift bags made of polyvinyl chloride. The bags are available in two styles, one is decorated with a decorated Christmas tree and the other a snowman. Once the bags are opened there are slits on all four sides. The plastic sheet is inserted into the slits near the bottom of the bag and a bulb is inserted through the hole in the sheet. The bags are designed for indoor and outdoor use. Ground stakes are included with the bags to keep this item in place when used outdoors. A string of electric lights is also included with the bags. The light is used to illuminate the decorative bags. The Christmas tree with presents is an accepted symbol of the Christmas festivities. The sample is returned as you requested. The applicable subheading for assortment number 270748, Christmas tree luminarias will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTS), which provides for articles for Christmas festivities and parts and accessories thereof: Christmas ornaments: Other: Other. The rate of duty will be free. The applicable subheading for assortment number 270748, snowman luminarias will be 9405.40.8000, HTS, which provides for other electric lamps and lighting fittings of other than 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 Alice Wong at 646-733-3026. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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