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M82858 M8 Ruling Active

The tariff classification of a light set from China.

Issued April 20, 2006 by U.S. Customs and Border Protection.

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M8 M82858 (April 20, 2006)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

It is composed of 25 clear lights on a 13- foot wire. The lights are designed to place 5 clear lights in each of five pumpkin paper lanterns for a lighted Halloween decoration. The light set can be used both indoors and outdoors providing a steady decorative light effect.

CBP rationale

The applicable subheading for the Pumpkin Face Silk Lantern 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 M82858 April 20, 2006 CLA-2-94: RR: NC: 1:108 M82858 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy Crago Atico 501 South Andrews Avenue Ft. Lauderdale, FL 33301 RE: The tariff classification of a light set from China. Dear Mr. Crago: In your letter dated April 12, 2006 you requested a tariff classification ruling. The item in question is a light set denoted as the Pumpkin Face Silk Lantern Set (sample provided). It is composed of 25 clear lights on a 13- foot wire. The lights are designed to place 5 clear lights in each of five pumpkin paper lanterns for a lighted Halloween decoration. The light set can be used both indoors and outdoors providing a steady decorative light effect. The applicable subheading for the Pumpkin Face Silk Lantern 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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