The tariff classification of a decorative light set from China.

NY R03460 March 16, 2006 CLA-2-94: RR: NC: 1:108 R03460 CATEGORY: Classification TARIFF NO.: 9405.40.8000 Mr. Troy Crago Atico International, Inc. 501 South Andrews Avenue Fort Lauderdale, FL 33301 RE: The tariff classification of a decorative light set from China. Dear Mr. Crago: In your letter dated March 14, 2006 you requested a tariff classification ruling. The item in question is a decorative light set that is referred to as the Halloween Pumpkin Light set. It is denoted as model number W079AA01567. It consists of a 9-foot wire harness with ten miniature lights that are covered with a translucent plastic rendition of a pumpkin. It is designed for either indoor or outdoor use as decorative lighting. The applicable subheading for the Halloween Pumpkin 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 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