The tariff classification of LED light string sets from China

N235087 November 21, 2012 CLA-2-94:OT:RR:NC:1:110 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Mr. Long Vu Walgreen Co. 304 Wilmot Road, MS #3291 Deerfield, IL 60015 RE: The tariff classification of LED light string sets from China Dear Mr. Vu: In your letter dated October 26, 2012, you requested a tariff classification ruling. Samples were submitted with your letter and will be retuned as requested. The Walgreen’s item code (“WIC”) 244605 consists of two styles of LED light sets. Each set is comprised of three dark green insulated wire conductors twisted together and plastic sockets containing miniature LED light bulbs. The “Ultra LED 10 Lights” is 56 inches long and contains 10 star-shaped LED bulbs, evenly spaced 4.5 inches apart. The “Ultra LED 15 Lights” is 76 inches long and contains 15 dome shaped LED bulbs, evenly spaced 4.5 inches apart. The sets feature a 2-function slide switch that provides a steady-on, or twinkle effect to the red, white and blue bulbs. The sets are powered by two AA batteries. Batteries are not included. You state that the light sets are designed to be used on wreaths, garlands, small trees, and centerpieces and they will be displayed and sold during the spring and summer months. You suggest classification in subheading 9405.40.8000, HTSUS, which provides for other electric lamps and lighting fittings. The competing subheading within heading 9405, HTSUS, Subheading 9405.30.00, HTSUS, is a “principal use” provision within the meaning ascribed in Primal Lite v. United States, 15 F. Supp. 2d 915 (CIT 1998); aff’d 182 F. 3d 1362 (Fed. Cir. 1999). In Primal Lite, the court concluded that because subheading 9405.30.00, HTSUS, is a principal use provision, it is therefore subject to Additional U.S. Rule of Interpretation 1(a), HTSUS, which states as follows: a tariff classification controlled by use (other than actual use) is to be determined in accordance with the use in the United States at, or immediately prior to, the date of importation, of goods of that class or kind to which the imported goods belong, and the controlling use is the principal use. Additionally, the Primal Lite court, in discussing principal use, held that “it is the use of the class or kind of goods being imported that is controlling, rather than the specific use to which the importation itself is put,” i.e., goods need not be actually used in the same manner as the entire class or kind in order to be recognized as part of that class or kind. CBP has repeatedly upheld this analysis by defining principal use as the use of the class or kind of the merchandise at issue that exceeds any other use. The applicable subheading for the Walgreen’s item code (“WIC”) 244605, “Ultra LED 10 Lights” and “Ultra LED 15 Lights” will be 9405.30.0010, Harmonized Tariff Schedule of the United States (HTSUS), which provides for "Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees…: Miniature series wired sets." The general rate of duty will be 8 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