N010282 N0 Ruling Active

The tariff classification of light strings from China.

Issued May 2, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The submitted samples will be returned to you as requested. The merchandise under consideration is item number 350937, described as “Halloween Pumpkin Lights”, and item number 350953, described as “Spider Lights”. The Halloween Pumpkin Lights are a light string measuring approximately 10 feet 5 inches long, strung with 10 miniature lights at regular intervals. Each bulb sports a plastic cover designed to resemble a jack o’lantern. One end of the light string terminates in a two-prong electrical plug containing a built-in fuse. The Spider Lights are a light string measuring approximately 11.5 feet in length, strung at regular intervals with 20 miniature lights arranged in two-bulb clusters. Each two-bulb cluster is encased in a plastic cover shaped to resemble a spider. One end of the light string terminates in a two-prong electrical plug containing a built-in fuse.

CBP rationale

The applicable subheading for the Halloween Pumpkin Lights, item number 350937, and the Spider Lights, item number 350953, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.

Full text

N010282 May 2, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Una Gauthier Barthco International, Inc. One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of light strings from China. Dear Ms. Gauthier: In your letter dated April 18, 2007 you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The submitted samples will be returned to you as requested. The merchandise under consideration is item number 350937, described as “Halloween Pumpkin Lights”, and item number 350953, described as “Spider Lights”. The Halloween Pumpkin Lights are a light string measuring approximately 10 feet 5 inches long, strung with 10 miniature lights at regular intervals. Each bulb sports a plastic cover designed to resemble a jack o’lantern. One end of the light string terminates in a two-prong electrical plug containing a built-in fuse. The Spider Lights are a light string measuring approximately 11.5 feet in length, strung at regular intervals with 20 miniature lights arranged in two-bulb clusters. Each two-bulb cluster is encased in a plastic cover shaped to resemble a spider. One end of the light string terminates in a two-prong electrical plug containing a built-in fuse. The applicable subheading for the Halloween Pumpkin Lights, item number 350937, and the Spider Lights, item number 350953, will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other.” The general 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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