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N080475 N0 Ruling Active

The tariff classification of electric garlands from China.

Issued October 21, 2009 by U.S. Customs and Border Protection.

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N0 N080475 (October 21, 2009)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The items under consideration are three string lights. Samples were included with your ruling request and are identified as the “10 CT Metal Sun String Lights”, the “10 CT Metal Star String Lights” and the “10 CT Metal Pagoda String Lights.” Each light string consists of a twisted pair of green insulated electrical conductors featuring 10 miniature series lamp-holders with clear electrical filament lamps evenly spaced throughout the light string. The Metal Sun string lights features perforated die cut metal lamp covers in the form of a sun-face design, the Metal Star string lights features perforated die cut metal lamp covers in the form of three dimensional five-point stars and the Pagoda string lights feature perforated die cut metal lamp covers in the form of hanging lanterns. At one end of the light string is a 2-prong 120 Volt (V) plug, and the other end features a 2-prong 120 V combination plug/socket containing a replaceable fuse. The 10 CT Metal Sun, Star and Pagoda String Lights are also known as electric garlands, which was defined in Ruling HQ 963311 as “[a]n 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 power cord, battery or plug.”

CBP rationale

The applicable subheading for the 10 CT Metal Sun, Star and Pagoda String Lights 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

N080475 October 21, 2009 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Leila Behbahani Jetmax International Ltd. 6012 West Campus Circle Drive Suite 288 Irving, TX 75063 RE: The tariff classification of electric garlands from China. Dear Ms. Behbahani: In your letter dated October 9, 2009 you requested a tariff classification ruling. The items under consideration are three string lights. Samples were included with your ruling request and are identified as the “10 CT Metal Sun String Lights”, the “10 CT Metal Star String Lights” and the “10 CT Metal Pagoda String Lights.” Each light string consists of a twisted pair of green insulated electrical conductors featuring 10 miniature series lamp-holders with clear electrical filament lamps evenly spaced throughout the light string. The Metal Sun string lights features perforated die cut metal lamp covers in the form of a sun-face design, the Metal Star string lights features perforated die cut metal lamp covers in the form of three dimensional five-point stars and the Pagoda string lights feature perforated die cut metal lamp covers in the form of hanging lanterns. At one end of the light string is a 2-prong 120 Volt (V) plug, and the other end features a 2-prong 120 V combination plug/socket containing a replaceable fuse. The 10 CT Metal Sun, Star and Pagoda String Lights are also known as electric garlands, which was defined in Ruling HQ 963311 as “[a]n 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 power cord, battery or plug.” The applicable subheading for the 10 CT Metal Sun, Star and Pagoda String Lights 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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