The tariff classification of an incandescent light from China

N284187 March 24, 2017 CLA-2-94:OT:RR:NC:N4:110 CATEGORY: Classification TARIFF NO.: 9405.30.0010 Mr. Joseph Stinson OMNI Global Sourcing Solutions, Inc. 4050 S. 26TH St., #200 Philadelphia, PA 19112 RE: The tariff classification of an incandescent light from China Dear Mr. Stinson: In your letter dated February 28, 2017, you requested a tariff classification ruling. A representative sample was submitted with your letter and will be returned to you. The merchandise is identified as the 24” UL Halloween Corner Spider Web Lights, Rite Aid Item #9041392, and Mfg. #ES65-771AST. The product is light strings comprised of two black insulated wire conductors measuring 6 feet, incorporating 20 sockets. Each socket has a miniature incandescent lamp that is available in two different colors; orange and purple. The lamps are equally spaced at approximately 5 inches apart along the triangular spider web light string. The corner web size is 24 inches by 24 inches. The light string is designed for both indoor and outdoor use and may be connected end-to-end with additional light strings. The Rite Aid Item #9041392 is a light string 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.” In your ruling request you suggested an alternative classification in subheading 9405.40.8410 , Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Lamps and lighting fittings…: Other electric lamps and lighting fittings: Other: Other light sets.” However, although the light strings are referenced as Halloween Corner Spider Web Lights and are designed for both indoor and outdoor use, they are of a kind used for Christmas trees by virtue of their design, which is specifically provided for in subheading 9405.30, HTSUS. The applicable subheading for the 24” UL Halloween Corner Spider Web Lights, Rite Aid Item #9041392, and Mfg. #ES65-771AST, will be 9405.30.0010, HTSUS, which provides for “Lamps and lighting fittings…and parts thereof not elsewhere specified or included: Lighting sets of a kind used for Christmas trees: Miniature series wired sets.” 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