N232718 N2 Ruling Active

The tariff classification of an LED light string from China

Issued September 11, 2012 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The product is identified as SOLAR 15L MULTI LED FLOWER LIGHTS, Item number A050DA01173. The item is a LED light string, which consists of 15 LED (light emitting diode) multi color bulbs equally spaced along 5 feet of two twisted green insulated conductors. Each bulb is encapsulated within a plastic decorative flower. The end of the light string contains a solar power supply with a two-position slide switch for AUTO/OFF settings and a built-in eight-hour timer. A plastic lawn stake that is designed to fit into the back of the control box is included. The LED light string is intended for outdoor use.

CBP rationale

The applicable subheading for the SOLAR 15L MULTI LED FLOWER LIGHTS, Item number A050DA01173 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

N232718 September 11, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Alice Lui Atico International, Inc. P.O. Box 14368 Ft. Lauderdale, FL 33302 RE: The tariff classification of an LED light string from China Dear Ms. Lui: In your letter dated August 18, 2012 you requested a tariff classification ruling. A representative sample was submitted with your request and will be returned to you. The product is identified as SOLAR 15L MULTI LED FLOWER LIGHTS, Item number A050DA01173. The item is a LED light string, which consists of 15 LED (light emitting diode) multi color bulbs equally spaced along 5 feet of two twisted green insulated conductors. Each bulb is encapsulated within a plastic decorative flower. The end of the light string contains a solar power supply with a two-position slide switch for AUTO/OFF settings and a built-in eight-hour timer. A plastic lawn stake that is designed to fit into the back of the control box is included. The LED light string is intended for outdoor use. The applicable subheading for the SOLAR 15L MULTI LED FLOWER LIGHTS, Item number A050DA01173 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 Hope Abada at (646) 733-3016. Sincerely, Thomas J. Russo Director National Commodity Specialist Division

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