The tariff classification of a Christmas tree light set from China.

NY M86083 August 25, 2006 CLA-2-94:RR:NC:1:108 M86083 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Dennis Morse BDP International, Inc. 2721 Walker Avenue N.W. Grand Rapids, MI 49504 RE: The tariff classification of a Christmas tree light set from China. Dear Mr. Morse: In your letter dated August 14, 2006, on behalf of Meijer Distribution, you requested a tariff classification ruling. Sample is being returned as requested. The submitted sample is both an indoor and outdoor Christmas tree light set, item number 923590, which has an electrical green-wire harness with 150 sockets containing miniature clear light bulbs. It is noted to have a lighted length of nearly 49.5 feet with a socket connection at one end and a combination connector consisting of plug blades and a socket on the other end. You note that this light set is for outdoor decoration, and you state that this article, based on the cautionary statement printed on its retail box, should not be used on trees with needles. However, its retail-packed box indicates both indoor and outdoor use; furthermore, the cautionary statement warns that this light set should not be used “on trees having needles, leaves or branch coverings of metal or materials which look like metal.” There is no indication that the subject light set cannot be used on Christmas trees of other materials. In regard to the classification of this light set, this office will be guided by the decisions contained in HQ rulings 966882 dated March 10, 2004 and 967008 dated June 29, 2004, which ruled that similarly constructed light sets, also indicated to be sold during the Christmas holiday season, were found to be of the same class or kind of merchandise principally used for the decoration of Christmas trees. The applicable subheading for this Christmas tree light set, item number 923590, will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…Lighting sets of a kind used for Christmas trees. The rate of duty will be 8 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