CBP Ruling N175717 — The tariff classification of an LED Light String Set from China.

Tariff classification

Headings: 9405

Product description

The merchandise under consideration is a 50 CT LED (Light Emitting Diodes) UltraThin Metallic Jewel Light Set, Item Number H192216. From the information that you have provided, this light set will be sold during the Christmas holiday season. It is designed for indoor/covered porch use and may also serve as a light string for decorating a Christmas tree. Item Number H192216 is a string of lights measuring approximately 15 feet long. This light string consists of two insulated wire conductors twisted together around a thin flexible metal wire. It incorporates 50 LEDs encapsulated within miniature round shape plastic beads measuring approximately ½ inch in diameter evenly spaced along the light string. At the end of the light string is a plastic battery box for holding three “C” size batteries. A three-position switch is provided on the battery box for switching the light strings from off to steady on, phasing or timer in illumination. The flexible metal wire allows the light string to be shaped into many different forms or designs. It can be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). Although it may be used to decorate a Christmas tree, it is not of the class or kind of lighting set typically used for Charismas trees. The 50 CT LED UltraThin Metallic Jewel Light Set is a light string also known as an electric garland. Electric garland was defined in 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.”

CBP rationale

three “C” size batteries. A three-position switch is provided on the battery box for switching the light strings from off to steady on, phasing or timer in illumination. The flexible metal wire allows the light string to be shaped into many different forms or designs. It can be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). Although it may be used to decorate a Christmas tree, it is not of the class or kind of lighting set typically used for Charismas trees. The 50 CT LED UltraThin Metallic Jewel Light Set is a light string also known as an electric garland. Electric garland was defined in 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 50 CT LED UltraThin Metallic Jewel Light Set, Item Number H192216 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/.

Full text

N175717 July 29, 2011 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Leslie Z. Cholula QVC, Inc. 1200 Wilson Dr., MC 232 West Chester, PA 19382 Dear Ms. Cholula: RE: The tariff classification of an LED Light String Set from China. In your letter dated July 18, 2011, you requested a tariff classification ruling. The merchandise under consideration is a 50 CT LED (Light Emitting Diodes) UltraThin Metallic Jewel Light Set, Item Number H192216. From the information that you have provided, this light set will be sold during the Christmas holiday season. It is designed for indoor/covered porch use and may also serve as a light string for decorating a Christmas tree. Item Number H192216 is a string of lights measuring approximately 15 feet long. This light string consists of two insulated wire conductors twisted together around a thin flexible metal wire. It incorporates 50 LEDs encapsulated within miniature round shape plastic beads measuring approximately ½ inch in diameter evenly spaced along the light string. At the end of the light string is a plastic battery box for holding three “C” size batteries. A three-position switch is provided on the battery box for switching the light strings from off to steady on, phasing or timer in illumination. The flexible metal wire allows the light string to be shaped into many different forms or designs. It can be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). Although it may be used to decorate a Christmas tree, it is not of the class or kind of lighting set typically used for Charismas trees. The 50 CT LED UltraThin Metallic Jewel Light Set is a light string also known as an electric garland. Electric garland was defined in 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 50 CT LED UltraThin Metallic Jewel Light Set, Item Number H192216 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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