CLA-2-94:S:N:N3:227 887043
Ms. Michele I. Smith
Sears Merchandise Group
BC 164A
3333 Beverly Road
Hoffman Estates, IL 60179
RE: The tariff classification of Christmas tree light sets from
China.
Dear Ms. Smith:
In your letter dated June 1, 1993, you requested a tariff
classification ruling. Samples are being returned as requested.
The samples submitted consist of two Christmas tree light sets, stock
numbers 94356 (designated for indoor use) and 94355 (designated for outdoor
use), both of which possess 25 multi-colored bulbs and measure about 27 feet
in length.
You feel that the Christmas tree light set, stock number 94355, should
be properly classified under subheading 9405.40.8000, Harmonized Tariff
Schedule of the United States (HTS), which provides for other electric lamps
and lighting fittings...other. However, since this article is of the same
class or kind of merchandise that is used to decorate a Christmas tree,
consideration of classification under the above subheading is precluded.
The applicable subheading for the Christmas tree light sets, stock
numbers 94356 and 94355, will be 9405.30.00, Harmonized Tariff Schedule of
the United States (HTS), which provides for lighting sets of a kind used for
Christmas trees. The rate of duty will be 8 percent ad valorem.
This ruling is being issued under the provisions of Section 177 of the
Customs Regulations (19 C.F.R. 177).
A copy of this ruling letter should be attached to the entry documents
filed at the time this merchandise is imported. If the documents have been
filed without a copy, this ruling should be brought to the attention of the
Customs officer handling the transaction.
Sincerely,
Jean F. Maguire
Area Director
New York Seaport