CBP Ruling N260368 — The tariff classification of an LED lighted leafless trees from China

Tariff classification

Headings: 9405

Product description

The merchandise consists of 5 LED leafless trees identified as the “Lighted Branch Tree” or a “Lighted Deciduous Tree.” It is stated that the 5 LED leafless trees Items Number 2407031, 7407200, 7407237, 2407029 and 2407025 are identical in construction however, they vary in the light system configurations, and sizes that range from 4 feet to 8 feet tall. The sample, Item Number 2407031 is a lighted leafless tree that measures approximately 7 feet tall, inserted into a round steel wire base. The item is comprised of a collapsible steel framework with pliable steel wires that resembles bare tree branches, and LED light strings powered by a two-prong plug wire. The steel tree trunk and branches are welded together. The light strings feature 300 miniature LED lamps (bulbs) inserted into weather-resistant sealed lamp holders and attached to the trunk and branches by plastic clips. The remote controlled lights feature changing bulb colors and function as a steady, pulsating or twinkling lights. The remote control is included.

CBP rationale

The applicable subheading for Items Number 2407031, 7407200, 7407237, 2407029, 2407025, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other than of brass.

Full text

N260368 January 21, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.6000 Ms. Marilyn-Joy Cerny Cerny Associates, P.C. 24 Smith Street, Building 2, Suite 102 Pawling, NY 12564 RE: The tariff classification of an LED lighted leafless trees from China Dear Ms. Cerny: In your letter dated December 16, 2014, you requested a tariff classification ruling on behalf of your client Santa’s Best. A sample of Item Number 2407031 was submitted and will be returned to you as requested. The merchandise consists of 5 LED leafless trees identified as the “Lighted Branch Tree” or a “Lighted Deciduous Tree.” It is stated that the 5 LED leafless trees Items Number 2407031, 7407200, 7407237, 2407029 and 2407025 are identical in construction however, they vary in the light system configurations, and sizes that range from 4 feet to 8 feet tall. The sample, Item Number 2407031 is a lighted leafless tree that measures approximately 7 feet tall, inserted into a round steel wire base. The item is comprised of a collapsible steel framework with pliable steel wires that resembles bare tree branches, and LED light strings powered by a two-prong plug wire. The steel tree trunk and branches are welded together. The light strings feature 300 miniature LED lamps (bulbs) inserted into weather-resistant sealed lamp holders and attached to the trunk and branches by plastic clips. The remote controlled lights feature changing bulb colors and function as a steady, pulsating or twinkling lights. The remote control is included. The applicable subheading for Items Number 2407031, 7407200, 7407237, 2407029, 2407025, will be 9405.40.6000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Of base metal: Other than of brass." The rate of duty will be 6 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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