N276961 N2 Ruling Active

The tariff classification of an incandescent light string from China

Issued July 22, 2016 by U.S. Customs and Border Protection.

Tariff classification

HTS codes: 9405.30.0040

Headings: 9405

Product description

The merchandise is identified as the CVS Item Number 964328.

CBP rationale

The applicable subheading for the CVS Item Number 964328, 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

N276961 July 22, 2016 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.30.0040 Mr. Jamie Lane Christian Brands 5226 South 31st Place Phoenix, AZ 85040 RE: The tariff classification of an incandescent light string from China Dear Mr. Lane: In your letter dated June 24, 2016, you requested a tariff classification ruling. The merchandise is identified as the CVS Item Number 964328. Based on the information that you have provided, the product is a light string comprised of two green insulated wire conductors, incorporating 25 lamp-holders containing C9 incandescent lamps with red covers. The lamps are equally spaced at 2.5 inches apart along the light string that measures approximately 25 feet in length. The light string is designed for both indoor and outdoor use and may be connected end-to-end with additional light strings. Light strings are also known as electric garland. Electric garland was defined in HQ 963311 as “an article…able to be hung or displayed and is composed of a string of light bulbs which are powered by an electrical source either attached by a battery, cord, or plug.” The applicable subheading for the CVS Item Number 964328, 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, Steven A. Mack Director National Commodity Specialist Division

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