M86053 M8 Ruling Active

The tariff classification of a decorative light from China.

Issued August 29, 2006 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The submitted sample is a decorative light, item number 2090, that is in the form of five natural dried branches, which are fully decorated with a light set consisting of a string of filament lights. This light set, with a step-down plug-in transformer, is secured to the branches by means of plastic ties.

CBP rationale

The applicable subheading for this decorative light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings, other than of base metal.

Full text

NY M86053 August 29, 2006 CLA-2-94: RR:NC:1:108 M86053 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Ray Reynolds Lee Hardeman Customs Broker, Inc. P.O. Box 45545 Atlanta, GA 30320-0545 RE: The tariff classification of a decorative light from China. Dear Mr. Reynolds: In your letter dated August 9, 2006, on behalf of Star Home Décor USA, LLC, you requested a tariff classification ruling. The submitted sample is a decorative light, item number 2090, that is in the form of five natural dried branches, which are fully decorated with a light set consisting of a string of filament lights. This light set, with a step-down plug-in transformer, is secured to the branches by means of plastic ties. The applicable subheading for this decorative light will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), 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 natural dried branches of this decorative light may be subject to regulations or restrictions administered by the U.S. Department of Agriculture, Animal and Plant Health Division (APHIS). You are advised, in regard to obtaining information on these regulations, to contact the aforementioned agency at the following location: U.S. Department of Agriculture APHIS Plant Protection and Quarantine Permit Unit 4700 River Road, Unit 136 Riverdale, MD 20737-1236 Telephone number: 877-770-5990 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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