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R03207 R0 Ruling Active

The tariff classification of Christmas tree light sets from China.

Issued February 21, 2006 by U.S. Customs and Border Protection.

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R0 R03207 (February 21, 2006)

Tariff classification

HTS codes: 9405.30.00

Headings: 9405

Product description

The subject merchandise is Christmas tree light sets that consist of a multicolored light set with 35 LED light bulbs, item number 643997; a blue-colored 35-LED bulb light set, item number 643983; a green-colored 35-LED bulb light set, item number 643963; an amber-colored 35-LED bulb light set, item number 643955; and a white-colored 35-LED bulb light set, item number 643975. It is stated that all of these light sets, for both indoor and outdoor use, have amber-colored reflectors and green-colored electrical wire harnesses.

CBP rationale

The applicable subheading for these Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…Lighting sets of a kind used for Christmas trees.

Full text

NY R03207 February 21, 2006 CLA-2-94:RR:NC:1:108 R03207 CATEGORY: Classification TARIFF NO.: 9405.30.00 Mr. Timothy D. Peat True Value Company 8600 W. Bryn Mawr Avenue Chicago, IL 60631 RE: The tariff classification of Christmas tree light sets from China. Dear Mr. Peat: In your letter dated February 1, 2006, you requested a tariff classification ruling. The subject merchandise is Christmas tree light sets that consist of a multicolored light set with 35 LED light bulbs, item number 643997; a blue-colored 35-LED bulb light set, item number 643983; a green-colored 35-LED bulb light set, item number 643963; an amber-colored 35-LED bulb light set, item number 643955; and a white-colored 35-LED bulb light set, item number 643975. It is stated that all of these light sets, for both indoor and outdoor use, have amber-colored reflectors and green-colored electrical wire harnesses. The applicable subheading for these Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTSUS), which provides for Lamps and lighting fittings…Lighting sets of a kind used for Christmas trees. The 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 Michael Contino at 646-733-3014. Sincerely, Robert B. Swierupski Director, National Commodity Specialist Division

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