CBP Ruling L87515 — The tariff classification of a decorative-mobile hanging light from China.

Tariff classification

Headings: 9405

Product description

Sample is being returned as requested. The submitted sample is a decorative-mobile hanging light, referred to as the “Light-Up LED Wind Chime” (item number W014DA06410), that is stated to measure 40 inches in length. This light features a ring-shaped plastic frame with a top tulip-like plastic décor, which contains a blue LED light bulb. This light has fifteen electrical wires of varying lengths that emanate from the bottom of the tulip-like décor; furthermore, at the end of each wire, there is a clear-translucent plastic teardrop incorporating a blue LED light bulb. It has a cylindrical-plastic battery housing, connected to the tulip-like décor, with an on/off rocker switch and a small loop-like attachment for hanging. There is also an electric wire with a plug at each end for connecting the battery housing to an adapter (packaged with this light). Although it is suggested that this item may be classified as a wind chime, it is found that this merchandise is more specifically provided for as a light under heading 9405, Harmonized Tariff Schedule of the United States (HTS), thereby precluding consideration of classification as a wind chime.

CBP rationale

The applicable subheading for this decorative-mobile hanging light 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 L87515 October 3, 2005 CLA-2-94:RR:NC:1:108 L87515 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy D. Crago Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of a decorative-mobile hanging light from China. Dear Mr. Crago: In your letter dated September 7, 2005, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is a decorative-mobile hanging light, referred to as the “Light-Up LED Wind Chime” (item number W014DA06410), that is stated to measure 40 inches in length. This light features a ring-shaped plastic frame with a top tulip-like plastic décor, which contains a blue LED light bulb. This light has fifteen electrical wires of varying lengths that emanate from the bottom of the tulip-like décor; furthermore, at the end of each wire, there is a clear-translucent plastic teardrop incorporating a blue LED light bulb. It has a cylindrical-plastic battery housing, connected to the tulip-like décor, with an on/off rocker switch and a small loop-like attachment for hanging. There is also an electric wire with a plug at each end for connecting the battery housing to an adapter (packaged with this light). Although it is suggested that this item may be classified as a wind chime, it is found that this merchandise is more specifically provided for as a light under heading 9405, Harmonized Tariff Schedule of the United States (HTS), thereby precluding consideration of classification as a wind chime. The applicable subheading for this decorative-mobile hanging light 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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