The tariff classification of a Christmas Light Tester from China

NY K87513 July 6, 2004 CLA-2-90:RR:NC:N1:105 K87513 CATEGORY: Classification TARIFF NO.: 9030.39.0040 Ms. Joanne Harmon Ms. Cheryl Santos CVS/Pharmacy One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a Christmas Light Tester from China Dear Msses. Harmon and Santos: In your letter dated June 25, 2004, you requested a tariff classification ruling. The sample’s packaging states: “Westinghouse Christmas Light Tester Test your light set, fuses and individual bulb with ease. The LIGHT TESTER is a product developed to make the task of finding a bad bulb, wire or socket on your Christmas light string fast and easy. With the push of a button you can locate your light string problem. Other features included: Bulb Remover - Allows you to remove bulb from light set. Bulb Tester - Allows you to test individual bulb. Fuse Tester - Allows you to test light set fuses.” You state: “On the top of the Tester it has a sensor, LED, indicator, a push button to activate, the bulb opener and convenient pocket clip/battery compartment cover that holds two button-cell LR44 batteries that are included. Primary use of this item would be to test for a bad fuse, wire, bulb or socket on your string of lights and locate it.” The bulb remover in not classified in HTS 9030, but the components which give the item is essential character are. Your item is similar to the one described in Headquarters Ruling Letter 963272 AML, 12-15-02. Following that ruling, the applicable subheading for the Christmas Light Tester will be 9030.39-0040, Harmonized Tariff Schedule of the United States (HTS), which provides for “other” instruments and apparatus for measuring or checking voltage, current or resistance. The rate of duty will be 1.7 percent ad valorem. The sample is being returned to you in a separate mailing. 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 J. Sheridan at 646-733-3012. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division