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N326082 N3 Ruling Active

The tariff classification of a lighting set from Cambodia

Issued May 25, 2022 by U.S. Customs and Border Protection.

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N3 N326082 (May 25, 2022)

Tariff classification

HTS codes: 9405.49.0000

Headings: 9405

Product description

identified as the 70 Count Indoor/Outdoor Light Set, CVS item 347519. The 70 Count Indoor Outdoor Light Set, CVS item 347519 measures approximately 15 feet in length. It can be plugged into a wall socket and can be combined string to string. The light string contains 70 incandescent lamps along electrical wires. The lighting set features clear incandescent mini light bulbs. The wires and lamp holders are white in color.

CBP rationale

The applicable subheading for the 70 Count Indoor/Outdoor Light Set, CVS item 347519, will be 9405.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires and lighting fittings…: Other.

Full text

N326082 May 25, 2022 CLA-2-94:OT:RR:NC:N4:410 CATEGORY: Classification TARIFF NO.: 9405.49.0000 Mr. Joseph Kenny Geodis USA Inc. One CVS Dr. Woonsocket, RI 02895 RE: The tariff classification of a lighting set from Cambodia Dear Mr. Kenny: This is in response to your ruling request, dated May 13, 2022, filed on behalf of on behalf of CVS Pharmacy Inc. The item at issue is identified as the 70 Count Indoor/Outdoor Light Set, CVS item 347519. The 70 Count Indoor Outdoor Light Set, CVS item 347519 measures approximately 15 feet in length. It can be plugged into a wall socket and can be combined string to string. The light string contains 70 incandescent lamps along electrical wires. The lighting set features clear incandescent mini light bulbs. The wires and lamp holders are white in color. The applicable subheading for the 70 Count Indoor/Outdoor Light Set, CVS item 347519, will be 9405.49.0000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for “Luminaires 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 the World Wide Web at https://hts.usitc.gov/current. 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 Michael Chen at [email protected]. Sincerely, Steven A. Mack Director National Commodity Specialist Division

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