N012943 N0 Ruling Active

The tariff classification of a miniature light set from China.

Issued June 25, 2007 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.0010

Headings: 9405

Product description

The Battery Operated 10 Mini Light Set consists of a pair of insulated conductors measuring approximately 36 inches long with 10 mini lights evenly spaced along the conductors. The conductors are connected to a battery box that houses 2 “C” type batteries and an ON/OFF slide switch. The battery box, mini light sockets and insulated conductors are green in color and advertised under the Holiday Style™ brand. The plastic bubble packaging indicates use of this mini light set on wreaths and mini trees.

CBP rationale

The applicable subheading for the Battery Operated 10 Mini Lights, SKU #3-740-5101, will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.

Full text

N012943 June 25, 2007 CLA-2-94:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Ms. Tonja Davenport Dollar General Corporation 100 Mission Ridge Goodlettsville, TN 37072-2170 RE: The tariff classification of a miniature light set from China. Dear Ms. Davenport: In your letter dated June 13, 2007 you requested a tariff classification ruling. The merchandise under consideration is a Battery Operated 10 Mini Light Set, SKU #3-740-5101. A sample of the light set was submitted with your ruling request and will be returned to you. The Battery Operated 10 Mini Light Set consists of a pair of insulated conductors measuring approximately 36 inches long with 10 mini lights evenly spaced along the conductors. The conductors are connected to a battery box that houses 2 “C” type batteries and an ON/OFF slide switch. The battery box, mini light sockets and insulated conductors are green in color and advertised under the Holiday Style™ brand. The plastic bubble packaging indicates use of this mini light set on wreaths and mini trees. The applicable subheading for the Battery Operated 10 Mini Lights, SKU #3-740-5101, will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.” The general 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 Thomas Campanelli at 646-733-3016. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

View original on CBP CROSS →

More rulings on the same tariff codes

Searching CBP rulings the smart way

TariffLens semantically searches all 200,000+ CBP rulings, surfaces the ones that actually match your product, and builds defensible classifications backed by ruling citations.

Book a demo →