The tariff classification of a Pre-Lit Artificial Christmas Tree and a LightKeeper Jr. from China.

N261625 February 24, 2015 CLA-2-95:OT:RR:NC:N4:425 CATEGORY: Classification TARIFF NO.: 9505.10.2500; 8543.70.9650 Ms. Carol Cafarelli USG Logistics, Inc. 2975 Lone Oak Circle, Suite 103 Eagan, MN 55121 RE: The tariff classification of a Pre-Lit Artificial Christmas Tree and a LightKeeper Jr. from China. Dear Ms. Cafarelli: In your letter dated February 13, 2015, on behalf of your client, Ulta-Lit Technologies, Inc., you requested a tariff classification ruling. You submitted samples of a Pre-Lit Artificial Christmas Tree, identified as item number 5630L/SLIS-50C(0.2), and a light set repair tool, identified as the LightKeeper Jr., and state that they will be packed together for retail sale. The Pre-Lit Artificial Christmas Tree consists of an artificial Christmas tree that measures approximately 36” in height and simulates an evergreen tree. It is constructed of plastic green strips glued to plastic branches, and is set in a plastic base. The artificial tree features numerous clear bulbs. When plugged into an electrical outlet via an attached electrical cord, the tree is illuminated. The tree is marketed and sold exclusively as a decoration for Christmas. The LightKeeper Jr. is tool used to repair incandescent light sets that incorporate miniature type shunted bulbs.  The device is shaped to resemble a plastic pine cone and measures approximately 4-3/8 inches in height by 6-1/2 inches in circumference at its widest width.  In operation, the user would remove a bulb from a faulty light string and insert the device onto the empty light socket.  The user would depress the top of the LightKeeper Jr. in order to send a piezoelectric pulse through the length of the light string.  The electrical pulse generated allows the user to identify the faulty bulb and activates the shunt, thereby allowing the light string to illuminate.  As an ancillary function, the LightKeeper Jr. also comes equipped with an individual bulb tester.  This function requires three 1.5 V button cell batteries and is used by inserting a suspect faulty bulb into the test socket. You suggest classification of these items as a set under tariff subheading 9505.10.2500, HTSUS. However, although packed together for retail sale, the Pre-Lit Artificial Christmas Tree and LightKeeper Jr. do not consist of products put up together to meet a particular need or carry out a common specific activity. Decorating one’s home with a Christmas tree and repairing bulbs are separate activities. Having failed as a set in accordance with the General Rules of Interpretation, GRI 3(b) noted, the articles must be classified separately. The applicable subheading for item number 35630L/SLIS-50C(0.2) will be 9505.10.2500, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Festive, carnival or other entertainment articles, including magic tricks and practical joke articles; parts and accessories thereof: Christmas ornaments: Other: Other.” The rate of duty will be Free. The applicable subheading for the LightKeeper Jr. will be 8543.70.9650, HTSUS, which provides for “Electrical machines and apparatus, having individual functions…: Other machines and apparatus: Other: Other: Other: Other.” The rate of duty will be 2.6% 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 Wayne Kessler at [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division