CBP Ruling L85049 — The tariff classification of a Christmas tree light set from China.

Tariff classification

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a Christmas tree light set, item number 941223, that is for both indoor and outdoor use. This light set, which is stated to measure 21 feet along its lighted length, consists of an electrical green wire harness with 75 pairs of miniature light sockets, which contain red and green light bulbs. Each pair of sockets is permanently affixed at its bottom portion in noting each light bulb within the pair is facing opposite each other. This light set has plug blades with a socket at one end, as well as a socket connector at the other end. Further, this light set has as a control box for producing not only steady lights but also varying speeds of blinking lights. You suggest that this merchandise is properly 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. In this regard, however, HQ rulings 966882 and 967008 offer guidance in classifying this merchandise as a Christmas tree light set, thereby precluding consideration of classification under subheading 9405.40.8000, HTS.

CBP rationale

The applicable subheading for this Christmas tree light set, item number 941223, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings…not elsewhere specified or included…Lighting sets of a kind used for Christmas trees.

Full text

NY L85049 June 16, 2005 CLA-2-94:RR:NC:1:108 L85049 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 May 18, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a Christmas tree light set, item number 941223, that is for both indoor and outdoor use. This light set, which is stated to measure 21 feet along its lighted length, consists of an electrical green wire harness with 75 pairs of miniature light sockets, which contain red and green light bulbs. Each pair of sockets is permanently affixed at its bottom portion in noting each light bulb within the pair is facing opposite each other. This light set has plug blades with a socket at one end, as well as a socket connector at the other end. Further, this light set has as a control box for producing not only steady lights but also varying speeds of blinking lights. You suggest that this merchandise is properly 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. In this regard, however, HQ rulings 966882 and 967008 offer guidance in classifying this merchandise as a Christmas tree light set, thereby precluding consideration of classification under subheading 9405.40.8000, HTS. The applicable subheading for this Christmas tree light set, item number 941223, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), which provides for Lamps and lighting fittings…not elsewhere specified or included…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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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