This ruling has been revoked and is no longer current.

Superseded by {H072441}.

R03451 R0 Ruling REVOKED

The tariff classification of a Halloween light set from China.

Issued March 27, 2006 by U.S. Customs and Border Protection.

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R0 R03451 (March 27, 2006)

Tariff classification

HTS codes: 9405.40.8000

Headings: 9405

Product description

The subject merchandise, based on the submitted information, is a Halloween Light Set, item number W079AA00843, that has an electrical black-wire harness with sockets for the insertion of 70 orange-colored miniature light bulbs. This light set, which functions with flashing and steady lights, is stated to be utilized for both indoor or outdoor use.

CBP rationale

The applicable subheading for this Halloween light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings, other than of base metal.

Full text

NY R03451 March 27, 2006 CLA-2-94:RR:NC:1:108 R03451 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy D. Crago Atico International (USA), Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a Halloween light set from China. Dear Mr. Crago: In your letter dated March 14, 2006, you requested a tariff classification ruling. The subject merchandise, based on the submitted information, is a Halloween Light Set, item number W079AA00843, that has an electrical black-wire harness with sockets for the insertion of 70 orange-colored miniature light bulbs. This light set, which functions with flashing and steady lights, is stated to be utilized for both indoor or outdoor use. The applicable subheading for this Halloween light set will be 9405.40.8000, Harmonized Tariff Schedule of the United States (HTSUS), which provides for other electric lamps and lighting fittings, other than of base metal. The 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 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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