The tariff classification of LED light stake set from China

N267332 August 13, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Ms. Larianne Aldinger Rite Aid Corporation P.O. Box 3165 Harrisburg, PA 17105 RE: The tariff classification of LED light stake set from China Dear Ms. Aldinger: In your letter dated July 28, 2015, you requested a tariff classification ruling. You submitted a sample of the LED Five Piece Light Stake Set, Rite Aid item 9037442, which will be returned to you. The light stake set features five LED candy cane swirls, powered by 3 AA batteries (included.) The five LED light stakes are connected by electrical strings. The item is constructed of molded plastic and measures approximately 55.11 inches long by 3.93 inches wide by 10.6 inches high. Each individual stake consists of a single LED lamp. It is stated that the item will be marketed and sold during the Christmas Holiday for outdoor use only. Although the LED candy cane swirls light stake set will be available for sale in retail stores during the Christmas Holiday, it is not a recognized festive motif, nor is it decorated with a recognized festive symbol. This article therefore, is not limited to holiday use. The applicable subheading for the LED Five Piece Light Stake Set, Rite Aid item 9037442, 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division