CLA-2-94:RR:NC:2:227 I83133

Ms. Jenny Davenport
Wal-Mart Stores, Inc.
Mail Stop #0410-L-32
601 N. Walton
Bentonville, AR 72716-0410

RE: The tariff classification of electric Christmas tree light sets from China.

Dear Ms. Davenport:

In your letter dated June 13, 2002, you requested a tariff classification ruling. Samples are being returned as requested.

The samples submitted consist of the following electric light sets that are stated to be used as Christmas tree decorations:

style number 60-138C, an electrical green wire harness that measures approximately 5 ½ feet in length and possesses 20 plastic sockets with miniature clear light bulbs; style number 60-420, an electrical green wire harness that measures approximately 15 feet in length and possesses 50 plastic sockets with miniature multicolored light bulbs;

style number 94788P, an electrical white wire harness that measures about 32 feet in length and possesses 100 plastic sockets with miniature violet light bulbs;

style number 66-771C, an electrical green wire harness, measuring about 40 feet in length, that possesses 150 plastic sockets with miniature clear light bulbs and incorporates a sixteen-function lighting mechanism.

The applicable subheading for these electric Christmas tree light sets will be 9405.30.00, Harmonized Tariff Schedule of the United States (HTS), 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.

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 George Kalkines at 646-733-3028.


Sincerely,

Robert B. Swierupski
Director,
National Commodity
Specialist Division