M80571 M8 Ruling Active

The tariff classification of light set from China.

Issued February 23, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The item in question is a light set denoted as “rice” lights. The set is a string of mini lights set on a translucent strand. These lights can be strung for illuminated decoration tear round. Each set comes with a transformer and controller that can provide effects such as blinking and chasing. They primarily provide steady decorative lighting. You have indicated a possible classification under HTS subheading 8539.29.3060. Please note that this product is in fact decorative lighting and not light bulbs (lamps). Classification will be accordingly.

CBP rationale

The applicable subheading for the rice light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other electric lamps and lighting fittings: Other.

Full text

NY M80571 February 23, 2006 CLA-2-94: RR: NC: 1:108 M80571 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Andrea Holtan Costco Wholesale 999 Lake Drive Issaquah, WA 98027 RE: The tariff classification of light set from China. Dear Ms. Holtan: In your letter dated February 7, 2006 you requested a tariff classification ruling. The item in question is a light set denoted as “rice” lights. The set is a string of mini lights set on a translucent strand. These lights can be strung for illuminated decoration tear round. Each set comes with a transformer and controller that can provide effects such as blinking and chasing. They primarily provide steady decorative lighting. You have indicated a possible classification under HTS subheading 8539.29.3060. Please note that this product is in fact decorative lighting and not light bulbs (lamps). Classification will be accordingly. The applicable subheading for the rice light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Other electric lamps and lighting fittings: Other. The rate of duty will be 3.9 percent ad valorem. Duty rates are provided for your convenience and are subject to change. The text of the most recent HTSUS and the accompanying duty rates are provided on World Wide Web at http://www.usitc.gov/tata/hts/. 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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