N270422 N2 Ruling Active

The tariff classification of a light string from China

Issued November 13, 2015 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.0040

Headings: 9405

Product description

The product under consideration is identified as the CVS item number 409550, red, white & blue light set. The article consists of two white insulated wire conductors twisted together, incorporating 100 miniature red, white and blue incandescent bulbs. One end of the light string has two-prong plug and a socket. The other end has two-prong socket, which allows for multiple strings to be connected together. The light string is suitable for indoor and outdoor use. It is stated that the light string will be marketed and sold as a decoration for Memorial Day and Independence Day.

CBP rationale

The applicable subheading for CVS item number 409550, red, white & blue light set, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.

Full text

N270422 November 13, 2015 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.30.0040 Mr. David Prata OHL International at CVS Health Mail Code 1049 1 CVS Drive Woonsocket, RI 02895 RE: The tariff classification of a light string from China Dear Mr. Prata: In your letter dated October 28, 2015, on behalf of CVS/pharmacy, you requested a tariff classification ruling. A sample was submitted with your request and will be returned to you. The product under consideration is identified as the CVS item number 409550, red, white & blue light set. The article consists of two white insulated wire conductors twisted together, incorporating 100 miniature red, white and blue incandescent bulbs. One end of the light string has two-prong plug and a socket. The other end has two-prong socket, which allows for multiple strings to be connected together. The light string is suitable for indoor and outdoor use. It is stated that the light string will be marketed and sold as a decoration for Memorial Day and Independence Day. The applicable subheading for CVS item number 409550, red, white & blue light set, will be 9405.30.0040, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Lighting sets of a kind used for Christmas trees: Other.” 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 [email protected]. Sincerely, Gwenn Klein Kirschner Director National Commodity Specialist Division

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