The tariff classification of an LED light rope from China.

N062504 June 10, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Erma Tarkington Marisol International 612 Hangar Lane Suite 235 Nashville, TN 37217 RE: The tariff classification of an LED light rope from China. Dear Ms. Tarkington: In your letter dated May 22, 2009, you requested a tariff classification ruling on behalf of your client, Sourceline LLC. The merchandise under consideration is described as the LED Light Rope, part number KDL-A1-P. A sample of the item was submitted with your ruling request. It is an electric garland that consists of a clear, flexible plastic tube measuring approximately 68 inches long by ½ inch wide by 3/8 inch high, which houses a light string incorporating 87 evenly spaced LED (light emitting diode) bulbs. At one end of the light rope is a short wire pigtail with a snap-lock connector, used to connect the light rope to a 12 V (volt) DC power source. Electric garland was defined in Ruling HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for the LED Light Rope, part number KDL-A1-P, 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. 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