CBP Ruling N053578 — The tariff classification of string light sets from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration are two 50 LED (Light Emitting Diodes) C-9 Light Sets, Item Numbers 97725CW and 97726CW. From the information you provided, the two light sets are designed for indoor and outdoor use and will be sold for the Christmas holiday. Item Number 97725CW is a string of lights measuring approximately 33½ feet long. This light string consists of three green insulated wire conductors twisted together, incorporating 50 green lamp-holders, with C-9 size multicolor faceted plastic covers over LED lights equally spaced 8 inches apart along the light string. One end of the light string features a replaceable fuse within a 2-prong 120 volt plug, and the other end features a 2-prong socket. Item Number 97726CW is identical in construction to the 97725CW with the exception of clear C-9 size faceted plastic covers rather than multicolor.

CBP rationale

The applicable subheading for the 50 LED C-9 Light Sets, Item Numbers 97725CW and 97726CW, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Other.

Full text

N053578 March 20, 2009 CLA-2-94:OT:RR:E:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.30.0040 Ms. Julie Hsia Santa’s Best Craft Ltd. 204 Spring Hill Road Trumbull, CT 06611 RE: The tariff classification of string light sets from China. Dear Ms. Hsia: In your letter dated March 4, 2009, you requested a tariff classification ruling. The merchandise under consideration are two 50 LED (Light Emitting Diodes) C-9 Light Sets, Item Numbers 97725CW and 97726CW. From the information you provided, the two light sets are designed for indoor and outdoor use and will be sold for the Christmas holiday. Item Number 97725CW is a string of lights measuring approximately 33½ feet long. This light string consists of three green insulated wire conductors twisted together, incorporating 50 green lamp-holders, with C-9 size multicolor faceted plastic covers over LED lights equally spaced 8 inches apart along the light string. One end of the light string features a replaceable fuse within a 2-prong 120 volt plug, and the other end features a 2-prong socket. Item Number 97726CW is identical in construction to the 97725CW with the exception of clear C-9 size faceted plastic covers rather than multicolor. The applicable subheading for the 50 LED C-9 Light Sets, Item Numbers 97725CW and 97726CW, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Other.” 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

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