CBP Ruling N215255 — The tariff classification of a light string set from China.

Tariff classification

Headings: 9405

Product description

Item Number 888476 is a light string measuring approximately 9¾ feet long. This light string consists of two translucent insulated wire conductors twisted together incorporating 20 LED (light emitting diode) lamps. The LED lamps are encapsulated within clear plastic tubes measuring approximately ¾ inches in length and are evenly spaced along the light string. At the end of the light string is a plastic battery box for holding two “AA” size batteries. A three-position switch is provided on the battery box for switching the light string from off to steady on and flashing in illumination. The light string is packaged with a pencil like wood sharpened stick and a user manual for retail sale. According to the user manual, the light string is designed to be used to light up a (foam) poster. The user can use the pencil like wood stick to punch holes in the poster for the insertion of the LED lights through the poster. It can also be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The Poster Lights are not of a class or kind of lighting set used for Christmas trees nor is it marketed as such. The Poster Lights, Item Number 888476 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

two “AA” size batteries. A three-position switch is provided on the battery box for switching the light string from off to steady on and flashing in illumination. The light string is packaged with a pencil like wood sharpened stick and a user manual for retail sale. According to the user manual, the light string is designed to be used to light up a (foam) poster. The user can use the pencil like wood stick to punch holes in the poster for the insertion of the LED lights through the poster. It can also be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The Poster Lights are not of a class or kind of lighting set used for Christmas trees nor is it marketed as such. The Poster Lights, Item Number 888476 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 Poster Lights, Item Number 888476, 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

N215255 May 17, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Aaron Cullen Barthco International, Division of OHL One CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a light string set from China. Dear Mr. Cullen: In your letter dated April 26, 2012, you requested a tariff classification ruling on behalf of your client, CVS/Pharmacy. The merchandise under consideration is identified as Poster Lights, Item Number 888476. A sample was submitted with your ruling request and will be returned to you. Item Number 888476 is a light string measuring approximately 9¾ feet long. This light string consists of two translucent insulated wire conductors twisted together incorporating 20 LED (light emitting diode) lamps. The LED lamps are encapsulated within clear plastic tubes measuring approximately ¾ inches in length and are evenly spaced along the light string. At the end of the light string is a plastic battery box for holding two “AA” size batteries. A three-position switch is provided on the battery box for switching the light string from off to steady on and flashing in illumination. The light string is packaged with a pencil like wood sharpened stick and a user manual for retail sale. According to the user manual, the light string is designed to be used to light up a (foam) poster. The user can use the pencil like wood stick to punch holes in the poster for the insertion of the LED lights through the poster. It can also be hung, draped, or displayed virtually anywhere in the home (e.g. hand railings, doorways, windows, fireplace mantels, etc.). The Poster Lights are not of a class or kind of lighting set used for Christmas trees nor is it marketed as such. The Poster Lights, Item Number 888476 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 Poster Lights, Item Number 888476, 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, Thomas J. Russo Director National Commodity Specialist Division

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