L83744 L8 Ruling Active

The tariff classification of decorative light sets from China.

Issued April 14, 2005 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is decorative light sets, which are referred to as the “10 Pack Sparkling Pumpkin” (style number 19248), the “10 Pack Sparkling Candy Cane” (style number 39247), and the “10 Pack Sparkling Snowman” (style number 39244). Each light set consists of an electrical wire harness with 10 sockets containing miniature clear light bulbs that are covered with either plastic jack-o’-lanterns, candy canes or snowmen. It is stated that these light sets do not have socket connectors for the connection of additional light sets to form longer electric garlands.

CBP rationale

The applicable subheading for these decorative light sets 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.

Full text

NY L83744 April 14, 2005 CLA-2-94:RR:NC:1:108 L83744 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Randy Williams Seasons USA, Inc. 18644 E. Powers Lane Aurora, CO 80015 RE: The tariff classification of decorative light sets from China. Dear Mr. Williams: In your letter dated April 4, 2005, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is decorative light sets, which are referred to as the “10 Pack Sparkling Pumpkin” (style number 19248), the “10 Pack Sparkling Candy Cane” (style number 39247), and the “10 Pack Sparkling Snowman” (style number 39244). Each light set consists of an electrical wire harness with 10 sockets containing miniature clear light bulbs that are covered with either plastic jack-o’-lanterns, candy canes or snowmen. It is stated that these light sets do not have socket connectors for the connection of additional light sets to form longer electric garlands. The applicable subheading for these decorative light sets 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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